M/S. Berger Paints India Ltd. Vs. Commercial Tax Inspector - Court Judgment

SooperKanoon Citationsooperkanoon.com/1141644
CourtKerala High Court
Decided OnMay-23-2014
JudgeHONOURABLE MR.JUSTICE K.VINOD CHANDRAN
AppellantM/S. Berger Paints India Ltd.
RespondentCommercial Tax Inspector
Excerpt:
in the high court of kerala at ernakulam present: the honourable mr.justice k.vinod chandran friday, the23d day of may20142nd jyaishta, 1936 wp(c).no. 12970 of 2014 (u) ---------------------------- petitioner(s): ------------------------ m/s. berger paints india ltd; xvi/222f, trikkakara north, mundanpalam, vadacode po.,pookkattupady road, cochin -682 021 ernakulam district, rep. by its kochi administration executive, sri.p.gopalakrishna pillai by advs.sri.tomson t.emmanuel sri.jenson francis payankan respondent(s): --------------------------- 1. commercial tax inspector, commercial taxes check post, walayar -678 001 2. assistant commissioner, commercial taxes, special circle, mattanchery at aluva - 683 101 3. commissioner of commercial taxes, tax tower, karamana po., thiruvananthapuram -695 002 by government pleader smt. shoba annamma eapen this writ petition (civil) having come up for admission on2305-2014, the court on the same day delivered the following: wp(c).no. 12970 of 2014 appendix exhibits p1- true copy of certificate of registration in form no.1a dated117.2013 issued to the petitioner, under the kvat and cst acts by r2 p1(a)- true copy of kerala trade awards issued by the commercial taxes department to the petitioner for the2d top most tax payer in paint segments p2- true copy of purchase order no.1415-1-0 dated84.14 placed by the head office on a supplier for1000bed sheets, intended to be supplied to different branchers for operating sales promotion scheme p3- true copy of invoice no.q113 dated104.2014 valued to rs.78,750/- for150pieces of bed sheets drawn on kottayam branch of the petitioner, pursuant to ext.p2 purchase order p3(a)- true copy of invoice no.q115 dated104.2014 valued to rs.78,750/- for150pieces of bed sheets drawn on kollam branch of the petitioner, pursuant to ext.p2 purchase order p4- true copy of declaration dated144.2014 accompanied with the consignment of bed sheets in declaring the transport of bed sheet not intended for resale purpose p5- true copy of notice in or no.313/9a/14-15 dated304.14 issued by the commercial tax inspector, commercial taxes check post, walayar, stating that purpose of purchase is no known from transport document p5(a)- true copy of notice in or no.314/9a/14-15 dated304.14 issued by the commercial tax inspector, commercial taxes check post, walayar, stating that purpose of purchase is no known from transport document p6- true copy of reply dated205.2014 submitted by the petitioner, against ext.p5 notice before r1 p6(a)- true copy of reply dated205.2014 submitted by the petitioner against ext.p5(a) notice before r1 //true copy// p.a. to judge k.vinod chandran, j - - - - - - - - - - - - - - - - - - - - w.p.(c).no. 12970 of 2014 - - - - - - - - - - - - - - - - dated 23rd may, 2014 - - - - - - - - - - - - - - - - - - - - - - - - judgment the petitioner is a registered dealer who has transported bed sheets into the state, purchased inbulk for sales promotion schemes. the detention orders exts.p5 and p5(a) do not say any specific reason and merely raise suspicion without any basis. considering the fact that the petitioner is a registered dealer, there shall be a direction to the respondents to release the goods expeditiously, on production of a certified copy of this judgment, after obtaining a simple bond without sureties from the petitioner. the proceedings, if any, shall be completed within a period of six months untrammelled by any observations made by this court. writ petition disposed of. sd/- k.vinod chandran, judge mrcs
Judgment:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE23D DAY OF MAY20142ND JYAISHTA, 1936 WP(C).No. 12970 of 2014 (U) ---------------------------- PETITIONER(S): ------------------------ M/S. BERGER PAINTS INDIA LTD; XVI/222F, TRIKKAKARA NORTH, MUNDANPALAM, VADACODE PO.,POOKKATTUPADY ROAD, COCHIN -682 021 ERNAKULAM DISTRICT, REP. BY ITS KOCHI ADMINISTRATION EXECUTIVE, SRI.P.GOPALAKRISHNA PILLAI BY ADVS.SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR -678 001 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERY AT ALUVA - 683 101 3. COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KARAMANA PO., THIRUVANANTHAPURAM -695 002 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2305-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12970 of 2014 APPENDIX EXHIBITS P1- TRUE COPY OF CERTIFICATE OF REGISTRATION IN FORM NO.1A DATED117.2013 ISSUED TO THE PETITIONER, UNDER THE KVAT AND CST ACTS BY R2 P1(a)- TRUE COPY OF KERALA TRADE AWARDS ISSUED BY THE COMMERCIAL TAXES DEPARTMENT TO THE PETITIONER FOR THE2D TOP MOST TAX PAYER IN PAINT SEGMENTS P2- TRUE COPY OF PURCHASE ORDER

NO.1415-1-0 DATED84.14 PLACED BY THE HEAD OFFICE ON A SUPPLIER FOR1000BED SHEETS, INTENDED TO BE SUPPLIED TO DIFFERENT BRANCHERS FOR OPERATING SALES PROMOTION SCHEME P3- TRUE COPY OF INVOICE NO.Q113 DATED104.2014 VALUED TO RS.78,750/- FOR150PIECES OF BED SHEETS DRAWN ON KOTTAYAM BRANCH OF THE PETITIONER, PURSUANT TO EXT.P2 PURCHASE ORDER

P3(a)- TRUE COPY OF INVOICE NO.Q115 DATED104.2014 VALUED TO RS.78,750/- FOR150PIECES OF BED SHEETS DRAWN ON KOLLAM BRANCH OF THE PETITIONER, PURSUANT TO EXT.P2 PURCHASE ORDER

P4- TRUE COPY OF DECLARATION DATED144.2014 ACCOMPANIED WITH THE CONSIGNMENT OF BED SHEETS IN DECLARING THE TRANSPORT OF BED SHEET NOT INTENDED FOR RESALE PURPOSE P5- TRUE COPY OF NOTICE IN OR NO.313/9A/14-15 DATED304.14 ISSUED BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR, STATING THAT PURPOSE OF PURCHASE IS NO KNOWN FROM TRANSPORT DOCUMENT P5(a)- TRUE COPY OF NOTICE IN OR NO.314/9A/14-15 DATED304.14 ISSUED BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR, STATING THAT PURPOSE OF PURCHASE IS NO KNOWN FROM TRANSPORT DOCUMENT P6- TRUE COPY OF REPLY DATED205.2014 SUBMITTED BY THE PETITIONER, AGAINST EXT.P5 NOTICE BEFORE R1 P6(a)- TRUE COPY OF REPLY DATED205.2014 SUBMITTED BY THE PETITIONER AGAINST EXT.P5(a) NOTICE BEFORE R1 //True Copy// P.A. To Judge K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12970 of 2014 - - - - - - - - - - - - - - - - Dated 23rd May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT

The petitioner is a registered dealer who has transported bed sheets into the State, purchased inbulk for Sales Promotion Schemes. The detention orders Exts.P5 and P5(a) do not say any specific reason and merely raise suspicion without any basis. Considering the fact that the petitioner is a registered dealer, there shall be a direction to the respondents to release the goods expeditiously, on production of a certified copy of this judgment, after obtaining a simple bond without sureties from the petitioner. The proceedings, if any, shall be completed within a period of six months untrammelled by any observations made by this Court. Writ petition disposed of. SD/- K.VINOD CHANDRAN, Judge Mrcs