Court disposed of writ petition challenging goods detention. Goods released if petitioner pays 50% tax demand and furnishes bond for balance.
Petitioner to release goods on condition of payment of 50% of demanded tax and furnishing of self-bond for balance.
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
THURSDAY, THE 18TH JANUARY 2007 / 28TH PAUSHA 1928
WP(C).No. 2045 of 2007(R)
-------------------------
PETITIONER:
---------------
RETNAMMA, SANDHYA CASHEW FACTORY, THUVAYOOR NORTH, MANAKALA P.O., ADOOR.
BY ADV. SRI.S.SANTHOSH KUMAR
SRI.C.ARUN
RESPONDENTS:
-----------------
1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.I, KOLLAM.
2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA.
BY GOVERNMENT PLEADER SRI.SOJAN JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R.RAMAN, J. ```````````````````````````
W.P.(C) NO. 2045 OF 2007 ```````````````````````````
Dated this the 18th day of January, 2007
J U D G M E N T
Exhibit P3 is under challenge. The petitioner has entrusted the goods to the parcel agency for delivery to consignee situated at Punjab. While goods were lying in the parcel office, inspection was conducted and 47(2) notice was issued under the KVAT Act. The contention of the petitioner is that the defects pointed out in Exhibit P3 notice is merely technical and at any rate the petitioner is entitled to correct the same before actual transport from the parcel office to the destination of the consignee. As such there is no warrant for detaining the goods and according o him he has already cured the defects.
WPC 2045/2007 : 2 :
complete the proceedings under 47(2).
Writ petition is disposed of as above.
P.R.RAMAN, JUDGE
Rp
RETNAMMA, SANDHYA CASHEW FACTORY
THE INTELLIGENCE OFFICER, COMMERCIAL TAXES
THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES
P.R.RAMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
