Allowed

Regent Garden Apartments Owner'S Associa v. the Commercial Tax Officer,Commercialt a

Kerala HC13 Sept 2011WP(C)/24382/2011

Case brief

AI extract

What is this about?

This court, considering the petitioners' bona fide need to repair an age-old lift and the supplier's registration within Kerala, ordered the respondent to release the detained goods upon execution of a simple bond by the petitioners.

What did the court decide?

Respondent directed to release detained goods upon execution of a simple bond by joint petitioners.

Regent Garden Apartments Owner'S Associa Vs the Commercial… — Cheque Dishonour | Kerala HC (2011)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON

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TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933

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WP(C).No. 24382 of 2011(W)

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PETITIONER(S):

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---------------

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1. REGENT GARDEN APARTMENT OWNERS' ASSOCIATION, HOSPITAL ROAD, ERNAKULAM, KOCHI - 682 011, REPRESENTED BY ITS SECRETARY.

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2. THYSSENKURUP ELEVATORS (INDIA) PVT.LTD., 429, FUNCTIONAL INDUSTRIAL ESTATE, PALPARGANJ, DELHI - 110 092 & BRANCH AT 36/732, KATHRIKKADAV OPP.HMC CLUB, KALOOR, COCHIN - 17, REP. BY MURALEEDHARA KAIMAL B., AUTHORISED SIGNATORY

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BY ADV. SRI.A.KUMAR

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RESPONDENT

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--------------------

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THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, MANCHESHWAR - 39.

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BY SR. GOVT. PLEADER SRI. V.K. SHAMSUDEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P (C) No.24382/2011

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APPENDIX

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PETITIONERS' EXHIBITS

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EXT.P1 – COPY OF THE MEMORANDUM OF ASSOCIATION OF THE 1ST PETITIONER EXT.P2 – TRUE COPY OF THE INVOICE DATED 09-08-2011.

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EXT.P3 – TRUE COPY OF FORM NO.16 DECLARATION. EXT.P4 – TRUE COPY OF THE NOTICE U/S 47 (2) DATED 14-08-2011.

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EXT.P5 – TRUE COPY OF THE REPLY DATED 22-08-2011.

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EXT.P5A – TRUE COPY OF THE RESOLUTION DATED 04-12-2010.

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EXT.P5B – TRUE COPY OF THE PERMISSION OF THE CORPORATION DTD. 29-8-2011

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RESPONDENT'S EXHIBITS

NIL

TRUE COPY

P.A. TO JUDGE

AMG

P.R. RAMACHANDRA MENON, J.

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W.P.(C)No. 24382 OF 2011

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DATED THIS THE 13^th DAY OF SEPTEMBER, 2011

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JUDGMENT

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First petitioner is an Association of owners of various apartments and is registered under the relevant provisions of law. In connection with abatement of defects of the age-old existing lift in the apartment, they placed an order to the 2^nd petitioner to supply the lift. It was accordingly, that the goods were transported as covered by Ext.P2 invoice dated 09-08-2011 and Ext.P3 Form 16 declaration. In Ext.P3, it is made clear that it is only for the purpose of own use and never intended for sale. However, the vehicle bearing registration No.KA-22-A-8465 carrying the goods was intercepted at the check post by the respondent, issuing Ext.P4 notice under Section 47 (2) of the Kerala Value Added Tax Act, 2003 doubting evasion of tax and demanding security. First petitioner filed a reply along with a copy of Ext.P5 (A) resolution dated 04-12-2010 taken by the Association to make necessary arrangements to re-build the lift; but since the same did not turn to be fruitful, the petitioners have approached this Court. The learned counsel for the petitioners submits that the 1^st petitioner has approached the concerned local authority by filing necessary

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-2-

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application for granting permit to repair the lift and by Ext.P5 (B) the Corporation of Cochin permitted the 1^st petitioner to effect necessary repair works in respect of the lift.

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Heard learned Government Pleader as well.

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Considering the particular facts and circumstances of the case, including that the 2^nd petitioner, who is the supplier is having a registered office within Kerala, the respondent is directed to release the goods covered by Ext.P4 notice to the petitioners forthwith; on execution of a 'Simple Bond' by both the petitioners jointly. This however will not stand in the way of the respondent in proceeding with the adjudication and it shall be completed in accordance with law, as expeditiously as possible, at any rate within 3 months from the date of receipt of a copy of this judgment.

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Writ petition is disposed of.

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Sd/-

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P.R.RAMACHANDRA MENON, JUDGE .

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AMG

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True copy

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P.A to Judge

Regent Garden Apartments Owner'S Associa v. the Commercial Tax Officer,Commercialt a

Case brief

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What did the court decide?

Regent Garden Apartments Owner'S Associa v. the Commercial Tax Officer,Commercialt a

Case brief

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