IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE30H DAY OF OCTOBER20148TH KARTHIKA, 1936 WP(C).No. 28314 of 2014 (L) ----------------------------------------- PETITIONER(S) : ------------------------ 1. AKZO NOBEL INDIA LIMITED, 9/35 & 9/36, ATHANI, KAKKANAD, KOCHI - 682 030. REPRESENTED BY IT'S ASSISTANT ACCOUNTS MANAGER, K.MURALI.
2. KERLA ROADWAYS PVT.LTD., H.NO.40/5088, T.D.ROAD, KOCHI - 682 035, REPRESENTED BY IT'S BRANCH MANAGER, DILEEP KUMAR. BY ADVS.SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S) : --------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA, PIN - 682 001. BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON3010-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 28314 of 2014 (L) APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF THE1T PETITIONER. EXHIBIT P2: TRUE COPY OF THE STOCK TRANSFER INVOICE DATED1410.2014. EXHIBIT P2(A): TRUE COPY OF THE STOCK TRANSFER INVOICE DATED1510.2014. EXHIBIT P3: TRUE COPY OF THE DELIVERY NOTE DATED1410.2014. EXHIBIT P3(A): TRUE COPY OF DELIVERY NOTE DATED1510.2014. EXHIBIT P4: TRUE COPY OF ONLINE TRANSACTION SLIP DATED1510.2014. EXHIBIT P4(A): TRUE COPY OF ONLINE TRANSACTION SLIP DATED1510.2014. EXHIBIT P5: TRUE COPY OF NOTICE DATED1710.2014 IN OR.NO.900/14-15. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. P.R. RAMACHANDRA MENON, J.
======================== W.P.(C). No. 28314 of 2014 -------------------------------------------- Dated this the 30th day of October, 2014 JUDGMENT
The petitioner who is a registered dealer under the Kerala Value Added Tax Act, is aggrieved of the detention of goods by the respondent issuing Ext.P5 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein.
2. The learned Government Pleader appearing for the respondent submits on instructions and with reference to the materials on record that, the impugned notice was issued on noting the defects as mentioned in Ext.P5 in the following terms: "The vehicle with goods intercepted and checked at Mulavukad in container Road plying towards Ernakulam direction. The documents said above are old dated and the direction disclosed as from Kakkanad to Coimbatore. No documents to explain the reason the old dated invoice used for transport and travel the opposite direction. Hence the bonafide of the transport and evasion of tax are suspected. SD demanded on Estimated value. V/E Rs.4,20,000/- S/D Rs. 1,21,800/-" 3. After hearing both the sides, this Court finds that this is W.P.C. No. 28314 of 2014 -2- a matter which requires to be finalized by way of adjudication proceedings under Section 47(6) of the KVAT Act. But, for that reason, the goods need not be detained and the same shall be released to the petitioner forthwith, on satisfying 25% of the security deposit demanded vide Ext. P5 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 respondent for further steps. Writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. kp/-