Petitioner challenged non-release of imported glue under VAT Act. Court directed competent authority to finalise adjudication proceedings within 6 weeks if pending.
Directed competent authority to finalise adjudication proceedings within 6 weeks if pending; petitioner to produce copy of judgment.
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 P.R.RAMACHANDRA MENON
FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933
WP(C).No. 7238 of 2006(J)
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PETITIONER(S):
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ANDAMAN TIMBER INDUSTRIES LTD., KOLKATTA REPRESENTED BY GENERAL MANAGER (AGRO WOOD DIVISION P.O. ERANHOLI, THALASSERY.
BY ADV. SRI.M.SASINDRAN
RESPONDENT(S):
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1. THE SALES TAX INSPECTOR, COMMERCIAL TAXES, CHECK POST, KOTTAPPURAM, KODUNGALLOOR, THRISSUR.
2. THE DEPUTY COMMISSIONER (CUSTOMS), COCHIN PORT TRUST, KOCHI.
3. STATE - REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, SECRETARIATE, THIRUVANANTHAPURAM.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 7238 of 2006(J)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P2: A TRUE COPY OF COMMUNICATION DATED 21.1.2006.
EXT.P3: A TRUE COPY OF THE HIGH SEAS AGREEMENT BETWEEN THE PETITIONER AND ICI.
EXT.P4: A TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF CUSTOMS DUTY.
EXT.P5: A TRUE COPY OF THE NOTICE NO.3262/05-06 DATED 8.3.2006.
EXT.P5(A): A TRUE COPY OF THE HANDWRITTEN ENDORSEMENT.
EXT.P6: A TRUE COPY OF THE REPLY FURNISHED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 8.3.2006.
RESPONDENT'S EXHIBITS:-NIL
//TRUE COPY//
P.A TO JUDGE
P.R.RAMACHANDRA MENON, J.
--------------------------------------------W.P.(C). NO.7238 OF 2006
Dated this the 2nd day of September, 2011.
JUDGMENT
The petitioner has imported some 'glue' from
'Vietnam' to the 'Cochin Port', which was taken to the factory at Thalassery in the vehicle bearing registration No.KL 7M 8690, when it was intercepted by the first respondent issuing Ext.P5 notice dated 8.3.2006 near the Check Post at Kodungalloor. In response to the said notice issued under Section 47(2) of the Kerala Valueadded Tax Act, the petitioner submitted Ext.P6 reply. But since the goods were not released, the petitioner approached this Court by filing this writ petition.
2
W.P.(C). NO.7238 OF 2006
only question that remains for consideration is whether the proceedings have been taken to logical conclusion,
by passing final orders by the adjudicating authority.
P.R.RAMACHANDRA MENON, JUDGE.
mns
1 issue framed by the court
Whether the proceedings were taken to a logical conclusion by passing final orders by the adjudicating authority.
1 provisions across 1 enactments
Andaman Timber Industries Ltd., Kolagta
The Sales Tax Inspector, Commercial Taxes, Check Post, Kottappuram, Kodungalloor, Thrissur
The Deputy Commissioner (Customs), Cochin Port Trust, Kochi
State - Represented by Secretary to Government, Department of Finance, Secretariat, Thiruvananthapuram
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
