M/S.Carmel Engineering and Trading Vs. the Intelligence Officer - Court Judgment

SooperKanoon Citationsooperkanoon.com/1017263
CourtKerala High Court
Decided OnJul-19-2013
JudgeHONOURABLE MR.JUSTICE V.CHITAMBARESH
AppellantM/S.Carmel Engineering and Trading
RespondentThe Intelligence Officer
Excerpt:
in the high court of keralaat ernakulam present: the honourable mr.justice v.chitambaresh friday, the 19th day of july 2013 28th ashadha, 1935 wp(c).no. 18107 of 2013 (k) ---------------------------- petitioner(s): -------------------------- m/s.carmel engineering & trading ix/248/b, group floor valappu bus stop,malipuram p.o. ernakulam 68 511 represented by its managing partner k.j.joy by advs.sri.s.santhosh kumar smt.p.lissy jose. respondent(s): ---------------------------- 1. the intelligence officer squad no. i, office of the inspecting assistant commissioner (intelligence) commercial taxes, alappuzha 68 001 camp at kalavoor.2. the commercial tax officer ii circle, mattancherry ernakulam 68 002. by government pleader smt. sobhaannamma eapen this writ petition (civil) having come up for admission on 19-07-2013, the court on the same day delivered the following: wp(c) no. 18107/2013 appendix petitioner(s) exhibits exhibit p1 : true copyu of the registration certificate dated 08 08.2011 exhibit p2 : true copy of form no. 8fa declaration dated 08 07.2013 exhibit p3 : true copy of invoice no. c130 dated 17 07.2013. exhibit p4 : true copy of notice dated 17 07.2013 issued by the 1st respondent exhibit p5 : true copy of annual return dated 01 07.2013for the assessment year 2012 13. respondent(s) exhibits : nil /true copy/ p.a. to judge. v. chitambaresh, j -------------------------------- wp(c) no. 18107 of 201.------------------------------------ dated this the 19th day of july, 2013 judgment the petitioner seeks release of the goods detained under ext.p4 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 first 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 sureties for the balance sum. 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 ncd
Judgment:

IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 19TH DAY OF JULY 2013 28TH ASHADHA, 1935 WP(C).No. 18107 of 2013 (K) ---------------------------- PETITIONER(S): -------------------------- M/S.CARMEL ENGINEERING & TRADING IX/248/B, GROUP FLOOR VALAPPU BUS STOP,MALIPURAM P.O. ERNAKULAM 68 511 REPRESENTED BY ITS MANAGING PARTNER K.J.

JOY BY ADVS.SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE OFFICER SQUAD NO. I, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, ALAPPUZHA 68 001 CAMP AT KALAVOOR.

2. THE COMMERCIAL TAX OFFICER II CIRCLE, MATTANCHERRY ERNAKULAM 68 002. BY GOVERNMENT PLEADER SMT. SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18107/2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 : TRUE COPYU OF THE REGISTRATION CERTIFICATE DATED 08 08.2011 EXHIBIT P2 : TRUE COPY OF FORM NO. 8FA DECLARATION DATED 08 07.2013 EXHIBIT P3 : TRUE COPY OF INVOICE NO. C130 DATED 17 07.2013. EXHIBIT P4 : TRUE COPY OF NOTICE DATED 17 07.2013 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 : TRUE COPY OF ANNUAL RETURN DATED 01 07.2013FOR THE ASSESSMENT YEAR 2012 13. RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 18107 OF 201.------------------------------------ Dated this the 19th day of July, 2013 JUDGMENT The petitioner seeks release of the goods detained under Ext.P4 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 first 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 sureties for the balance sum. 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 ncd