Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE6H DAY OF JUNE201416TH JYAISHTA, 1936 WP(C).No. 13776 of 2014 (V) ---------------------------- PETITIONER : ---------------------- M. THARMALINGAM MANIYARAKAN KOTTAI, NERUPPUR P.O. PENNAGARAM (TK), DHARMAPURI DISTRICT TAMILNADU, PIN:
636. 810 BY ADVS.SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENT(S) : ---------------------------- 1. INTELLIGENCE INSPECTOR SQUAD NO.IV, OFFICE OF THE INTELLIGENCE OFFICER COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001.
2. M/S.LAXMI CIVIL ENGINEERING SERVICES PVT.LTD19H MILE P.O., CHAVASSERY KANNUR DISTRICT, PIN:
670. 702.
3. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM -695 001. R1 & R3 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON0606-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 13776 of 2014 (V) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXT.P-1: TRUE COPY OF INVOICE NO.911200516 DT.24.5.2012 ISSUED TO THE PETITIONER. EXT.P-2: TRUE COPY OF THE LETTER DT.5.9.2012 FROM SUPERINTENDING ENGINEER INTIMATING AWARD OF ARUVIKKARA - PEROORKADA PIPE LINE PROJECT. EXT.P-3: TRUE COPY OF THE LETTER DT.24.8.2013 FROM2D RESPONDENT REQUESTING SERVICES OF EXCAVATOR FROM THE PETITIONER. EXT.P-4: TRUE COPY OF THE REQUEST DT.26.8.2013 FROM THE2D RESPONDENT FOR RELEASE OF EXCAVATOR INTERCEPTED. EXT.P-5: TRUE COPY OF8 DECLARATION SUBMITTED BY THE PETITIONER ON268.2013. EXT.P-6: TRUE COPY OF NOTICE NO.OR8514-15 DTD65.2014 ISSUED BY THE IST RESPONDENT. EXT.P-7: TRUE COPY OF REQUEST DTD215.2014 SUBMITTED BY THE PETITIONER. EXT.P-8: TRUE COPY OF NOTICE NO.OR8514-15 DTD85.2014 ISSUED BY THE IST RESPONDENT TO THE2D RESPONDENT. EXT.P-9: TRUE COPY OF LETTER DTD135.2014 FROM THE2D RESPONDENT FOR RELEASE OF EXCAVATOR ADDRESSED TO THE IST RESPONDENT. EXT.P10: COPY OF INSURANCE POLICY NO. 913103001060190000 DATED286.2013 ISSUED BY L&T INSURANCE TO THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL ----------------------------------------------------------- //TRUE COPY// P.S. TO JUDGE Mn K.Vinod Chandran, J.
----------------------------------- W.P.(C).No.13776 of 2014 ----------------------------------------- Dated this the 06th day of June, 2014 JUDGMENT
An Excavator was intercepted on being transported from Thiruvananthapuram to outside the State. The contention of the petitioner is that the petitioner is the owner of the Excavator and the same was brought into the State on 26.08.2013 for execution of a works contract entered into by the 2nd respondent with the Kerala Water Authority. After the work was over, the petitioner was entrusted with the same to take it back to Tamil Nadu.
2. The goods were detained under Exhibit P6, alleging that on interception, no documents were produced by the petitioner. The petitioner's contention that the same was brought into the State on 26.08.2013 is evidenced from Exhibit P5, Form No.8F, wherein the entry Check Post at Amaravila has countersigned the Form No.8F. It is on completion of the works contract that the petitioner has attempted to take it back. WP(C).No.13376 of 2014 - 2 - 3. Since there was an apprehension of sale within the State, the petitioner was directed to produce evidence, which would show that the petitioner was the owner of the vehicle before the entry of the vehicle to this State. The petitioner has produced Exhibit P10, the Machinery Insurance with respect to the Hydrolic Excavator, which is valid between 24.05.2013 to 23.05.2014. In such circumstance, there shall be a direction to the 1st respondent to release the vehicle to the petitioner on execution of simple bond without sureties, immediately on production of a certified copy of this judgment. Writ petition disposed of as above. No costs. Sd/- K.Vinod Chandran Judge. vku/- ( true copy )