Sri.M.V.Abraham Vs. the Commercial Tax Officer - Court Judgment

SooperKanoon Citationsooperkanoon.com/1016018
CourtKerala High Court
Decided OnJul-17-2013
JudgeHONOURABLE MR.JUSTICE V.CHITAMBARESH
AppellantSri.M.V.Abraham
RespondentThe Commercial Tax Officer
Excerpt:
in the high court of kerala at ernakulam present: the honourable mr.justice v.chitambaresh wednesday, the 17th day of july 2013 26th ashadha, 1935 wp(c).no. 17767 of 2013 (u) ---------------------------------------- petitioner(s): ----------------------- sri.m.v.abraham proprietor of baselious granites rayamanglam p.o. perumbavoor, ernakulam district kerala -683 545. by advs.sri.anil d. nair smt.nivedita a.kamath sri.r.sreejith respondent(s): ---------------------------- 1. the commercial tax officer, department of commercial taxes, 2nd circle perumbavoor.2. the intelligence officer squad no.ii, commercial taxes, ernakulam. by government pleader smt.sobha annamma eapen this writ petition (civil) having come up for admission on 17-07-2013, the court on the same day delivered the following: tss wp(c).no. 17767 of 2013 (u) --------------------------------------- appendix petitioner(s)' exhibits ------------------------------------- ext.p1 - true copy of the agreement dated 25 4-2013 ext.p2 - true copy of the invoice no.790 dated 27 6-2013 ext.p3 - true copy of the notice dated 01 07-2013 issued by 2nd respondent ext.p4 - true copy of the reply dated 11 7-2013 filed by the petitioner. respondent(s)' exhibits --------------------------------------- nil true copy p.a. to judge tss v.chitambaresh,j ------------------------------------- w.p.(c).no.17767 of 201.----------------------------------------- dated this the 17th day of july, 2013 judgment the petitioner seeks release of the goods detained under ext.p3 notice. the government pleader points out that the documents accompanying the consignment are discrepant. this is emphatically denied by the petitioner contending that there is no attempt to evade tax as alleged.2. i direct the second respondent to release the goods so detained on condition that the petitioner deposits 25% of the sum demanded as security in ext.p4 notice and executes a simple bond without surety for the balance amount. the same shall however be subject to the adjudication proceedings which shall be finalised by the competent officer soon. the writ petition is disposed of. v.chitambaresh, judge. skv ...... no. 2
Judgment:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 17TH DAY OF JULY 2013 26TH ASHADHA, 1935 WP(C).No. 17767 of 2013 (U) ---------------------------------------- PETITIONER(S): ----------------------- SRI.M.V.ABRAHAM PROPRIETOR OF BASELIOUS GRANITES RAYAMANGLAM P.O. PERUMBAVOOR, ERNAKULAM DISTRICT KERALA -683 545. BY ADVS.SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, 2ND CIRCLE PERUMBAVOOR.

2. THE INTELLIGENCE OFFICER SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss WP(C).No. 17767 of 2013 (U) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 - TRUE COPY OF THE AGREEMENT DATED 25 4-2013 EXT.P2 - TRUE COPY OF THE INVOICE NO.790 DATED 27 6-2013 EXT.P3 - TRUE COPY OF THE NOTICE DATED 01 07-2013 ISSUED BY 2ND RESPONDENT EXT.P4 - TRUE COPY OF THE REPLY DATED 11 7-2013 FILED BY THE PETITIONER. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A. TO JUDGE tss V.CHITAMBARESH,J ------------------------------------- W.P.(C).No.17767 OF 201.----------------------------------------- Dated this the 17th day of July, 2013 JUDGMENT The petitioner seeks release of the goods detained under Ext.P3 notice. The Government Pleader points out that the documents accompanying the consignment are discrepant. This is emphatically denied by the petitioner contending that there is no attempt to evade tax as alleged.

2. I direct the second respondent to release the goods so detained on condition that the petitioner deposits 25% of the sum demanded as security in Ext.P4 notice and executes a simple bond without surety for the balance amount. The same shall however be subject to the adjudication proceedings which shall be finalised by the Competent Officer soon. The Writ Petition is disposed of. V.CHITAMBARESH, JUDGE. SKV ...... No. 2