The High Court ordered the release of detained goods and vehicle upon the petitioner furnishing a simple bond without sureties. The authority must complete proceedings within three months.
Release of goods and vehicle upon furnishing a simple bond without sureties for the amount covered by the notice.
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 S.SIRI JAGAN
TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933
WP(C).No. 34238 of 2011(D)
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PETITIONER(S):
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M/S.ERKOMA ENGINEERING CORPORATION, NO.XXV/1454/3, KURUPPAM ROAD, THRISSUR - 680 001, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER, SRI. GEORGE JOSEPH.
BY ADVS. SRI.E.P.GOVINDAN, SMT.G.DEEPA.
RESPONDENT(S):
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1. THE INTELLIGENCE INSEPCTOR, SQUAD NO.II, COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTTY, ERNAKULAM DISTRICT - 682 015.
2. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, WALAYAR, PALAKKAD DISTRICT-680 001.
3. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, TRICHUR - 682 001.
4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695 001.
R1 TO R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Kss
WPC.NO.34238/2011 D
APPENDIX
PETITIONER'S EXHIBITS:
| P1: | COPY OF THE NOTICE 13/12/2011 ISSUED BY THE THIRD RESPONDENT. |
|---|---|
| P2: | COPY OF THE REGISTRATION CERTIFICATE DTD. 31/05/2007. |
| P3: | COPY OF THE PURCHASE BILL NO.743 DTD. 6/12/2011. |
| P4: | COPY OF THE LORRY RECEIPT. |
| P5: | COPY OF THE PAMPHLET OF THE GOODS. |
RESPONDENT'S EXHIBITS: N I L
/TRUE COPY/
P.A.TO JUDGE
Kss
S. SIRI JAGAN, J.
W.P.(C) No.34238 of 2011
Dated this the 20th day of December, 2011
JUDGMENT
The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P1 notice
demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally.
The goods and vehicle covered by Ext.P1 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P1. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P1, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed.
S. SIRI JAGAN, JUDGE
acd
1 issue framed by the court
Whether goods and vehicle detained under a tax notice for alleged tax evasion can be released by furnishing a simple bond without sureties.
M/S. ERKOMA ENGINEERING CORPORATION
THE INTELLIGENCE INSEPCTOR, SQUAD NO.II, COMMERCIAL TAXES, MATTANCHERRY
THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, WALAYAR
THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, TRICHUR
THE STATE OF KERALA
S. SIRI JAGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
