Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE1T DAY OF APRIL201411TH CHAITHRA, 1936 WP(C).No. 9202 of 2014 (A) -------------------------------------- PETITIONER(S): ---------------------- WIPRO GE HEALTHCARE PVT LTD, NO.4, KADUGODI INDUSTRIAL AREA, BANGALORE-560067, HAVING BRANCH OFFICE AT:5TH FLOOR, ARYABHANGI PINNACLE ERNAKULAM, S.A.ROAD, KOCHI-682020, REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI.IGNATIUS DAVID. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR-678624.
2. THE PALAKKAD DISTRICT CO-OPERATIVE HOSPITAL & RESEARCH CENTRE LIMITED, RAJIV GANDHI CO-OPERATIVE HOSPITAL, NO.14/805, PIRAYIRI PANCHAYATH, KALLEKKAD, PALAKKAD-678015. R1 BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON0104-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 9202 of 2014 (A) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 COPY OF THE REGISTRATION CERTIFICATE DATED73.2014 EXT.P2 COPY OF THE PURCHASE ORDER
RECEIVED FROM THE2D RESPONDENT DATED129.2013 EXT.P3 COPY OF THE INVOICE DATED213.2014 EXT.P3(A) COPY OF THE DELIVERY CHALLAN ACCOMPANYING THE CONSIGNMENT DATED213.2014 EXT.P4 COPY OF THE CERTIFICATE OF OWNERSHIP DATED243.2014 EXT.P5 COPY OF THE DECLARATION DATED243.2014 EXT.P6 COPY OF THE SAID FROM8A DECLARATION DATED243.2014 EXT.P7 COPY OF THE NOTICE DATED273.2014 EXT.P8 COPY OF THE NOTIFICATION ISSUED BY THE GOVT.OF PUDUCHERI DATED317.2013 EXT.P8(A) COPY OF THE SCHEDULE TO THE PUDUCHERI VALUE ADDED TAX ACT2007(INCLUDING3D SCHEDULE PART A-LIST OF GOODS TAXABLE AT5 -RELEVANT ENTRY SL.NO.46 INNER PAGE7DATED NIL. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON, J.
======================== W.P.(C). No. 9202 of 2014 -------------------------------------------- Dated this the 1st day of April, 2014 JUDGMENT
The petitioner is a registered dealer on the rolls of the first respondent as borne by Ext.P1 Certificate of Registration. The petitioner sought to transport certain medical equipments, having purchased the same from the dealer in Puducherry, pursuant to Ext.P2 purchase order placed at the Registered office at Bangalore. The transportation was supported by Ext. P3 invoice, P3(a) delivery challan along with Ext.P4 certificate of ownership as well as Ext.P5/P6 declarations. In the course of transit, the goods were intercepted by the first respondent issuing Ext.P7 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit as specified therein.
2. When the matter came up for consideration on 28.03.2014, the following interim order was passed: "Learned Government Pleader is required to get instructions with regard to the case put forth by the petitioner. Goods detained as per Ext.P7 notice shall be released to the petitioner satisfies Security Demand either by way of cash or DD forthwith. Post on 01.04.2014." W.P.C. No. 9202 of 2013 -2- 3. The learned Government Pleader submits that, pursuant to the interim order, the petitioner submitted DD for the requisite amount and accordingly, the vehicle and goods have been released.
4. The learned counsel for the petitioner submits that, the medical equipments were purchased satisfying the full rate of tax as borne by Ext.P3. It is stated that the check post authorities were under the wrong impression that the petitioner was evading tax, as the tax satisfied by the petitioner at the rate of 3% was by virtue of availing some concession. It is pointed out that no concession was availed and the actual rate of tax is of 3% as discernible from Ext.P8 notification, whereby the rate of tax was reduced from 5% to 3%, which in turn was satisfied by the petitioner. This being the position, there cannot be any further tax liability or tax evasion, submits the learned counsel.
5. Heard the learned Government Pleader as well.
6. After hearing both the sides, the writ petition is disposed of, directing the competent authority to finalize the adjudication proceedings, passing appropriate order under Section 47(6) of the KVAT Act, after giving an opportunity of hearing to the W.P.C. No. 9202 of 2013 -3- petitioner, also with reference to the facts and figures including Ext.P8 notification. This shall be done at the earliest, at any rate, within 'one' month 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 concerned respondent for further steps. P.R. RAMACHANDRA MENON, JUDGE. kp/-