Disposed

Mahindra & Mahindra Ltd. v. the Intelligence Inspector

Kerala HC21 Dec 2011WP(C)/34461/2011

Case brief

AI extract

What is this about?

In this writ petition, the petitioner sought release of detained goods and vehicle. The court directed the respondent to release them upon the petitioner executing a simple bond without sureties within three months for completing proceedings.

What did the court decide?

Direction to respondent to release goods and vehicle upon execution of a simple bond without sureties; proceedings to be completed within three months.

Mahindra & Mahindra Ltd. Vs the Intelligence Inspector — Writ and Judicial Review | 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. 34461 of 2011(G) --------------------------

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PETITIONER(S): ---------------

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M/S.MAHINDRA & MAHINDRA LTD. GODOWN AT MATTUKKADU, KUZHALMANNAM, PALAKKAD DISTRICT, 678 702, HAVING ITS OFFICE AT NO.34/1128, BALAKRISHNA MENON ROAD, EDAPPALY, KOCHI 682 024, REP. BY ITS AUTHORISED SIGNATORY.

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BY ADV. SRI.A.KUMAR

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RESPONDENT(S): ---------------

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THE INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, KASARGOD 671 121.

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GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN

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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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W.P.(C).No. 34461/2011

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APPENDIX

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PETITIONER(S)' EXHIBITS

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P1. COPY OF THE REGISTRATION CERTIFICATE. P2. COPY OF THE STOCK TRANSFER MEMO DTD.5.12.11. P2(A) COPY OF THE STOCK TRANSFER MEMO DTD.5.12.11. P3. COPY OF THE E-SUGAM FORM DTD.5.12.11. P3(A) COPY OF THE E-SUGAM FORM DTD.5.12.11. P4. COPY OF THE NOTICE DTD.9.12.10. P4(A) COPY OF THE NOTICE DTD.9.12.11. P5. COPY OF THE REPLY ACKNOWLEDGED ON 15.12.11.

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sdk+

///True copy///

P.A. to Judge

S.SIRI JAGAN, J.

W.P.(C).No. 34461 of 2011

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Dated this the 21^st day of December, 2011 J U D G M E N T

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The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Exts.P4 and P4(a) notices directing the petitioner to give security deposit for the amounts covered by Exts.P4 and P4(a). The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally.

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This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax.

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Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner executing a simple bond without sureties for the amounts covered by Exts.P4 and P4(a). The appropriate authority under the Act shall complete proceedings pursuant to Exts.P4 and P4(a), as expeditiously as possible, at any rate, within three months from the date of receipt of a certified 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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STU

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Sd/S.SIRI JAGAN, JUDGE

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///True copy///

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P.A. to Judge

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: 2 :-

Mahindra & Mahindra Ltd. v. the Intelligence Inspector

Case brief

What is this about?

What did the court decide?

Mahindra & Mahindra Ltd. v. the Intelligence Inspector

Case brief

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