The High Court directed the release of detained cashew goods covered by Exhibit P3 if the petitioner furnishes a bond without sureties, noting prima facie genuineness of the consignee's certificate.
Leave to release goods covered by Exhibit P3 pending deposit of bond without sureties.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMAN
WEDNESDAY, THE 10TH JANUARY 2007 / 20TH PAUSHA 1928
WP(C).No. 944 of 2007(K)
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PETITIONER:
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P.MATHEW, PROPRIETOR, CHENKULATHU CASHEW FACTORY, VALAKAM P.O., KOTTARAKKARA.
BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ
RESPONDENT:
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THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, KOLLAM.
BY GOVERNMENT PLEADER SRI.SOJAN JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R.RAMAN, J. ```````````````````````````
W.P.(C) NO. 944 OF 2007 ```````````````````````````
Dated this the 10th day of January, 2007
J U D G M E N T
Petitioner challenges Exhibit P3 notice and seeking to quash the same by issuing a writ of certiorari. He also seeks for an interim relief to release the goods covered by Exhibit P3.
WPC 944/2007
: 2 :
consignee has no dealing in cashew kernels. This is the reason for raising the suspicion. Petitioner has produced Exhibit P6 issued by the office of the Value Added Tax Officer, Ward No.28, Department of Trade and Taxes, Delhi certifying that M/s.Aditya sales Corporation, Naya Bazar, New Delhi is a registered dealer of Ward 28, Department of Trade and Taxes, Vyapar Bhavan, I.P.Estate, New Delhi. It has further certified that the firm deals in foodgrain, dry fruit (kaju) and kiryana goods and other goods. If the certificate produced by the petitioner is in any way found to be suspicious, nothing prevented the officer from enquiring the same with the office who issued Exhibit P6 regarding its veracity. No such attempt was made. Further prima facie the genuineness of Exhibit P6 cannot be doubted. Further for effecting an inter state sale, Section 6 as such does not insist that it should be always to a registered dealer. However, if any claim is made based on the 'F' form so issued by the consignee, it is open to the assessing authority to consider the same.
WPC 944/2007
: 3 :
Writ petition is disposed of as above.
P.R.RAMAN, JUDGE
Rp
2 issues framed by the court
Whether the petitioner should be directed to furnish a bond to release detained goods.
Whether the genuineness of Exhibit P6 requires inquiry before detaining goods.
3 provisions across 3 enactments
P. Mathew
The Intelligence Inspector, Squad No.1, Commercial Taxes, Kollam
P.R. Raman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
