Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY,THE10H DAY OF FEBRUARY201421ST MAGHA, 1935 WP(C).No. 4097 of 2014 (J) -------------------------------------- PETITIONER: ------------------- M/S.IRIS COMPUTERS, 41/42 97, 1ST FLOOR, YELDO SQUARE, OLD RAILWAY STATION ROAD, ERNAKULAM, REPRESENTED BY IT'S MANAGING DIRECTOR, MR. SANJIV KRISHNAN, AGED44YEARS, S/O. KRISHNAN. BY ADV. SMT.K.LATHA. RESPONDENTS: ----------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM.
2. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-6.
3. THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III, COMMERCIAL TAXES, ERNAKULAM - 682 018. BY SR. GOVERNMENT PLEADER SRI. SUDHEESH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1002-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.4097/2014-J: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1: THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION UNDER KERALA VALUE ADDED TAX RULES, 2005 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT-P2A: THE TRUE COPY OF THE INVOICE NO.BPE/13-14/MO618DATED25H JANUARY 2014 ISSUED BY THE BEST POWER EQUIPMENTS (I) P LTD, NOIDA TO THE PETITIONER. EXHIBIT-P2B: THE TRUE COPY OF THE INVOICE NO.ND/13-14/SL11289 DATED25H JANUARY 2014 ISSUED BY THE BEST POWER EQUIPMENTS (I) P LTD, NOIDA TO THE PETITIONER. EXHIBIT-P3: THE TRUE COPY OF THE POLICE COMPLAINT F.I.R DATED30H JANUARY 2014 LODGED BY THE DRIVER OF THE TRUCK NO.RJ11GA 0902 BEFORE THE POLICE STATION IN CHARGE IN JAGNER, AGRA DISTRICT, U.P.IN HINDI AND ITS ENGLISH TRANSLATION. EXHIBIT-P4: THE TRUE COPY OF THE DETENTION NOTICE O.R NO.VCR VI/908/13-14 DATED0602.2014 ISSUED BY THE THIRD RESPONDENT U/S472) OF THE K.V.A.T ACT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON, J.
--------------------------------------- W.P.C. No.4097 OF2014--------------------------------------- Dated this the 10th day of February, 2014. JUDGMENT
The petitioner is aggrieved of the detention of goods brought by him (on the strength of Ext.P1 registration certificate and Exts.P2A and P2B Invoices), which was detained by the third respondent/Assistant Commissioner, issuing Ext.P4 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein, which made the petitioner to approach this Court by filing the writ petition.
2. The learned Government Pleader appearing for the respondents submits on instructions and with reference to the materials on record that, no valid documents accompanied the goods under transport but for photocopies of invoices and hence the goods were detained in tune with the relevant provisions of law, leading to the impugned notice, doubting evasion of tax, and demanding security deposit.
3. After hearing both the sides, this Court finds that this is a matter which requires to be finalized by way of adjudication proceedings under Section 47(6) of the KVAT Act. But, for that W.P.C.No.4097 OF20142 reason, the goods need not be detained and the same shall be released to the petitioner forthwith, on satisfying 50% of the security deposit demanded vide Ext.P4 and on executing a 'simple bond' without sureties for the balance amount. This, however, shall be without prejudice to the rights and liberties of the respondent/competent authority to proceed with the adjudication proceedings, which shall be finalized in accordance with law, as expeditiously as possible at any rate, within 'three months' from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the judgment, along with a copy of the writ petition, before the third respondent, for further steps. Writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp