Kerala High Court
M/S.Oriental Steel Trunks Agrico ... vs State Of Kerala on 15 May, 2007
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
THURSDAY, THE 20TH DAY OF FEBRUARY 2014/1ST PHALGUNA, 1935
WP(C).No. 4786 of 2014 (W)
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PETITIONER(S):
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M/S.ORIENTAL STEEL TRUNKS AGRICO INDUSTRIES,
COCHIN, UNITY BUILDING, MARKET ROAD,
ERNAKULAM, KOCHI 682 035, REPRESENTED BY
MANAGING PARTNER K.M AHAMED IQBAL.
BY ADVS.SRI.C.A.SADASIVAN
SRI.JOY P.JOSE
SRI.K.N.KRISHNAN NAMBOOTHIRI
SRI.SOJAN MATHEW
SRI.C.V.SASI
SRI.K.JAYAMOHANAN PILLAI
SRI.JOSEPH KURIEN
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVT (TAXES),
SECRETARIAT, THIRUVANANTHAPURAM 690001.
2. INTELLIGENCE INSPECTOR,
SQUAD NO 1,CXOMMERCIAL TAXES,
EDAPPALLY, ERNAKULAM, PIN 682 024.
3. ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, PECIAL CIRCLE II
COMMERCIAL TAX COMPLEX, ERNAKULAM, COCHIN 682 015.
BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 20-02-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 4786 of 2014 (W)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPIES OF THE REGISTRTION CERTIFICATE DATED 15-05-2007
ISSUED BY 3RD RESPONDENT
EXHIBIT P2 TRUE COPIES OF THE CONSIGNMENT SELLING AGREEMENT
DT 10-10-2013
EXHIBIT P3 TRUE COPY OF THE STATEMENT OF CONSIGNMENT SALES
DT 17-01-2014 RELATING TO NOV 2013
EXHIBIT P4 TRUE COPY OF THE MONTHLY RETURN FILED FOR THE MONTH OF
DECEMBER 2013 DT 23-01-2014
EXHIBIT P5 COPY OF THE PARTNERSHIP DEED DT 14-08-2009 OF M/S. ORIENTL
STEEL TRUNK AND AGRICO INDUSTRIES
EXHIBIT P6 TRUE COPY OF THE REGISTRATION DETAILS DT 17-07-2009 OF
M/.S. ORIENTAL METALS INDIA PVT LTD
EXHIBIT P8 TRUE COPY OF INVOICE NO PIL/2013-14/2641 DT 30-01-2014 ISSUED
BY PARGON INDUSTRIES LTD ROORKEE
EXHIBIT P9 TRUE COPY OF OR NOTICE NO. OR 1/757/13-14 DT 13-02-2014
EXHIBIT P10 COPY OF THE REQUEST LETTER DT 14-02-2014 FILED BEFORE 2ND
RESPONDENT
RESPONDENT(S)' EXHIBITS
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
P.R. RAMACHANDRA MENON, J.
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W.P.(C)No. 4786 OF 2014
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Dated this the 20th February, 2014
J U D G M E N T
The petitioner is a registered dealer both under the KVAT Act and CST Act. The petitioner's firm is a consignment selling agent of M/s. Paragon Industries Ltd. Roorkee. In connection with the business, M.s. Paragon Industries Ltd. sent Aluminium Roofing sheets (vide invoice No.PIL-2013-14/2641 dated 30.01.2014) to the petitioner's firm. When the vehicle (bearing No.TN.52C.4144) and goods reached the destination-Vysali Junction, Chalikkavattom, the second respondent/Intelligence Inspector detained the vehicle doubting geniuneness of the transport and documents and issued Ext.P9 notice under Section 47(2) of the KVAT Act demanding. Security deposit. In Ext. P9, it is stated that the there is no branch or godown declared by the consignee at this premises Vysali Junction, Chalikkavatom; and that the genuineness of the transport and documents is suspected. It is contended by the petitioner that the petitioner is entitled to have the benefit of the proviso to Section 47(2) W.P.(C)No. 4786 OF 2014 2 and seeks for the benefit accordingly.
2. The prayer of the petitioner is sought to be resisted by the learned Sr.Government Pleader appearing for the respondents stating that, but for the detention, the lapse on the part of the petitioner would not have been brought to light and as such, the petitioner is not entitled for the benefit of the proviso to Section 47(2) of the KVAT Act.
3. After hearing both the sides, this Court finds that the correctness of the facts and circumstances can be brought out only by adjudication proceedings under Section 47(6) of the KVAT Act. However, for that reason, the goods and the vehicle need not be detained any further and that the same can be released to the petitioner on satisfaction of 25% of the security demanded, as per Ext.P9 and on furnishing 'simple bond' for the balance amount. The adjudication proceedings shall be finalised by the competent authority in accordance with law, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy W.P.(C)No. 4786 OF 2014 3 of the writ petition before the secondt respondent /Intelligence Officer for further steps.
The writ petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk