Disposed

Rohn Enterprise, Mahe Represented by Proprietor Sudhi Kotayil v. the Deputy Commissioner, Commercial Taxes, Palakkad

Kerala HC1 Feb 2012WP(C)/1892/2012

Case brief

AI extract

What is this about?

Applicant sought declaration and mandamus for immediate issuance of transit passes for live chicken transit through Kerala to Mahe. Court held that if transportation is legitimate and statutory provisions complied, passes must be issued. Writ disposed.

What did the court decide?

Writ petition disposed; petitioner to produce judgment copy; transit passes to be issued subject to compliance of statutory provisions.

Rohn Enterprise, Mahe Represented by Proprietor Sudhi… — Service and Employment | Kerala HC (2012)

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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 ANTONY DOMINIC

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WEDNESDAY, THE 1ST DAY OF FEBRUARY 2012/12TH MAGHA 1933

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WPC.No. 1892 of 2012 (J)

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PETITIONER :

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M/S.ROHN ENTERPRISE MAHE, REPRESENTED BY PROPRIETOR SUDHI KOTTAYIL S/O.SEKHARAN, AGED 43 YEARS, BUSINESS, RESIDING AT KRISHNAPRABHA OLAVILAM.P.O., PIN.673 313, KANNUR DISTRICT KERALA.

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BY ADV. SRI.R.SURENDRAN

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RESPONDENT(S):

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1. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, KANNUR-670 001. 4. THE SALES TAX INSPECTOR SALES TAX CHECK POST, GOPALAPURAM PALAKKAD DISTRICT-678 555.

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5. THE SALES TAX INSPECTOR SALES TAX CHECK POST, WALAYAR PALAKKAD DISTRICT-678624.

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6. THE SALES TAX INSPECTOR SALES TAX CHECK POST, MUTHANGA WAYANAD DISTRICT-670645. 7. THE SALES TAX INSPECTOR SALES TAX CHECK POST, BAVALI WAYANAD DISTRICT-670646.

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...2/-

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WPC.No. 1892 of 2012 (J) -2-

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8. THE SALES TAX INSEPCTOR SALES TAX CHECK POST, MANJESHWARAM KASARAGOD DISTRICT-671 323.
9. THE SALES TAX INSPECTOR SALES TAX CHECK POST, PERLA KASARAGOD DISTRICT-671552.
10. STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM-695 001.
R1 TO R10 BY SR. GOVT.PLEADER SMT. SOBHA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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...3/-

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WPC.No. 1892 of 2012 (J)

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APPENDIX

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PETITIONERS' EXHIBITS :

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EXHIBIT P1-TRUE COPY OF REGISTRATION CERTIFICATE DATED 11-1-2012 ISSUED TO THE PETITIONER UNDER THE CENTRAL SALES TAX ACT.

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EXHIBIT P2-TRUE COPY OF REGISTRATION CERTIFICATE DATED 11-1-2012 ISSUED TO THE PETITIONER UNDER THE PUDICHERRY VALUE ADDED TAX ACT.

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EXHIBIT P3-TRUE COPY OF JUDGMENT DATED 26.3.2003 IN O.P.NO.9452 OF 2003 ON THE FILE OF HONOURABLE HIGH COURT OF KERALA.

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RESPONDENTS' EXHIBITS : NIL

//TRUE COPY//

P.A. TO JUDGE

ANTONY DOMINIC, J

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....................................................... W.P.(C).1892/2012

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Dated this the 1^st day of February, 2012

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JUDGMENT

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The prayers sought in the writ petition read as under:-

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(i). Declaration that the petitioner is entitled to get transit pass immediately on tender of purchase documents at the entry check-posts of Kerala for the transit of live chicken through the territory of Kerala for reaching Mahe (U.T. Of Pondicherry)

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(ii). Mandamus directing the respondents to issue transit permits/pass to the petitioner immediately on tender of puchase documents at the entry check-posts of Kerala for the transit of live chicken through the territory of Kerala for reaching Mahe (U.T. Of Pondicherry)

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Petitioner claims to be a registered dealer of live chicken in Mahe under the Puducherry VAT Act. According to the petitioner, he is dealing with live chicken and has to bring live chicken from the State of Tamil Nadu and Karnataka. State of Kerala has established check posts at the boundaries for monitoring payment of tax. Petitioner claims to be entitled to get transit passes from the entry point in view of Section 48 of the KVAT Act. Petitioner's complaint is mainly regarding the delay in the issuance of transit passes.

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W.P.(C).1892/12

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If as stated by the petitioner, he is a registered dealer and transportation is also legitimate, there is no reason for denying or delay transit passes to a dealer like him.

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Therefore, subject to compliance of the statutory provisions, if the transportation is legitimate, petitioner is entitled to get transit passes which shall be issued without delay in the matter. With the above clarification, the writ petition is disposed of.

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Petitioner shall produce a copy of this judgment along with a copy of the writ petition before the respondents for compliance.

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ANTONY DOMINIC, Judge

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mrcs

Rohn Enterprise, Mahe Represented by Proprietor Sudhi Kotayil v. the Deputy Commissioner, Commercial Taxes, Palakkad

Case brief

What is this about?

What did the court decide?

Rohn Enterprise, Mahe Represented by Proprietor Sudhi Kotayil v. the Deputy Commissioner, Commercial Taxes, Palakkad

Case brief

What is this about?

What did the court decide?

What the court decided

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