Allowed

Shaji Steels v. Intelligence Inspector

Kerala HC21 Dec 2011WP(C)/34309/2011

Case brief

AI extract

What is this about?

Petitioner filed writ petition seeking unconditional release of detained goods and vehicle alleging no tax evasion. Court directed release upon furnishing a simple bond without sureties and imposed a three-month deadline to complete proceedings.

What did the court decide?

Release of goods and vehicle upon furnishing a simple bond without sureties; completion of proceedings within three months.

Shaji Steels Vs Intelligence Inspector — Service and Employment | 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 S.SIRI JAGAN

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WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933

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WP(C).No. 34309 of 2011(K)

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

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PETITIONER :

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

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SHAJI STEELS, N.H.BYE-PASS JUNCTION, EDAPPALLY, KOCHI - 24, REPRESENTED BY K.S.MAJEED, MANAGING PARTNER

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BY ADVS. SRI.VIJAYAN. K.U.

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SRI.K.N.SREEKUMARAN

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RESPONDENTS :

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

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1. INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001

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2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM - 695 001

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R1 TO R2 BY SMT.SHOBHA ANNAMMA EAPEN, GOVT. PLEADER

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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RKM

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-2-

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WP(C).No. 34309 of 2011(K)

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APPENDIX

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PETITIONER'S EXHIBITS :

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P1 : COPY OF THE RETURN FOR THE MONTH OF NOVEMBER 2011 FILED BEFORE THE ASSESSING AUTHORITY.

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P2 : COPIES OF THE INVOICE NOS. 3009 & 3010 DATED 17.12.2011 ISSUED BY PETITIONER.

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P3 : COPY OF THE NOTICE NO.691/11-12 DATED 19.12.2011 ISSUED BY THE 1ST RESPONDENT TO PETITIONER.

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RESPONDENT'S EXHIBITS : NIL

//TRUE COPY//

P.A. TO JUDGE

RKM

S. SIRI JAGAN, J.

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W.P.(C) No.34309 of 2011

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Dated this the 21^st day of December, 2011 JUDGMENT

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The petitioner's goods and vehicle have been detained on

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allegation of attempt to evade tax by issuing by Ext.P3 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.

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This is opposed by the learned Government Pleader.

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Having heard both sides, I dispose of this writ petition with

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the following directions:

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The goods and vehicle covered by Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, 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.

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S. SIRI JAGAN, JUDGE

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acd

Shaji Steels v. Intelligence Inspector

Case brief

What is this about?

What did the court decide?

Shaji Steels v. Intelligence Inspector

Case brief

What is this about?

What did the court decide?

What the court decided

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