The court permitted the petitioner to take back goods and vehicle entering Kerala by mistake, conditional upon paying Rs.5,000 as a token penalty to prevent recurrence.
Permission to take back goods along with the vehicle subject to payment of Rs.5,000 penalty and production of judgment at check-post.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMAN
WEDNESDAY, THE 3RD JANUARY 2007 / 13TH POUSHA, 1928
WP(C).No. 139 of 2007(N) ------------------------
PETITIONER:
SHREE POLAR CHEM INDUSTRIES (P)LTD., B 18, LAKSHMI SHOPPING CENTRE, HIRACHAND DESAI ROAD, CHATKOPAR WEST, MUMBAI REPRESENTED BY ARVIND R.SANGHAVI.
BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
BY GOVT.PLEADER SRI SOJAN JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R.RAMAN, J.
W.P.(C).NO.139 OF 2007
Dated this the 3rd day of January, 2007
JUDGMENT
The challenge made in this writ petition
is against Ext.P4 notice issued under the
Kerala Value Added Tax Rules, 2005. As per the invoice, the goods were intended to be carried
to a place at Tamil Nadu. At the same time, the petitioner attempted to enter the State. According to him, by a mistake, the goods came to Kerala. It cannot be believed to be true.
However, the learned counsel for the petitioner prayed that the petitioner may be allowed to take back the goods along with the vehicle and also produced a copy of the judgment in W.P.(C).No.31270/2006 permitting
the petitioner therein to take back the goods along with the vehicle. I have gone through the judgment. The facts in this case are not
-:2:-
W.P.(C).NO.139/2007
similar to the facts stated therein. However,
since the petitioner does not want to enter
the State and he wants to take back the goods along with the vehicle, I direct that the petitioner may be permitted to take back the goods along with the vehicle on condition that he pays an amount of Rs.5,000/- (Rupees five thousand) as a token amount by way of penalty, so that he may not repeat such things in future. In case he pays an amount of Rs.5,000/- and produces a copy of this judgment before the check-post authorities, they shall forthwith release the goods along with the vehicle to him.
Writ Petition is disposed of as above.
Issue photo copy.
P.R.RAMAN, JUDGE.
kcv.
2 issues framed by the court
Whether an undertaking to pay a penalty amount allows the petitioner to take back the impounded goods and vehicle.
Whether the petition pending against an Ext.P4 notice should be disposed of by permitting the return of goods.
Colour shows how this judgement treated each authority
W.P.(C).No.31270/2006Referred¶24
1 provisions across 1 enactments
Shree Polar Chem Industries (P)Ltd.
The Commercial Tax Inspector
The Commissioner of Commercial Taxes
P.R.RAMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
