Petitioner challenged detention of goods and vehicle under Kerala VAT Act. Court released them subject to deposit of 50% tax and simple bond, directing authorities to conclude proceedings within 3 months.
Release of goods and vehicle upon deposit of 50% of assessed amount and furnishing a simple bond without sureties.
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
THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933
WP(C).No. 34786 of 2011(W)
----------------------------------------
PETITIONER(S):
-------------------------
M/S. ANNA TRADE LINKS, CC/29/380A IA 828/380A IB, THYKOODAM, N.H.VYTTILLA, VYTTILA.P.O., COCHIN-682 019. REPRESENTED BY ITS MANAGING PARTNER BIJU ANTONY.
BY ADV. SRI.P.V.PAULSON
RESPONDENT(S):
---------------------------
THE INTELLIGENCE INSPECTOR, DEPARTMENT OF COMMERCIAL TAXES, INTELLIGENCE SQUAD, MATTANCHERY AT KARUKUTTY.PIN-683 576.
BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C)NO.34786/2011
APPENDIX
PETITIONER'S EXHIBITS:
RESPONDENT'S EXHIBITS:
NIL
/TRUE COPY/
P.S.TO.JUDGE
sts
S. Siri Jagan, J.
=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-=
W.P(C) No. 34786 of 2011
=-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of December, 2011.
J U D G M E N T
The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P6 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P6 for detention is unsustainable and the petitioner has not attempted to evade tax.
The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P6 and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed.
Sd/- S. Siri Jagan, Judge.
Tds/
1 issue framed by the court
Whether the goods and vehicle detained on allegation of tax evasion should be released pending final orders.
M/S. ANNA TRADE LINKS
THE INTELLIGENCE INSPECTOR, DEPARTMENT OF COMMERCIAL TAXES
S. SIRI JAGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
