Allowed

Lahu Ananda Dudhe v. the Intelligence Officer

Kerala HC18 Sept 2012WP(C)/19218/2012

Case brief

AI extract

What is this about?

The High Court of Kerala granted the writ petition for release of a detained truck carrying electrical consignment. The court directed unloading at Feroke Check Post at the petitioner's expense, issuance of a bond, and expeditious adjudication within four weeks.

What did the court decide?

Release of the truck after unloading consignment at Feroke Check Post at petitioner's expense, acceptance of a bond without sureties, and direction to complete adjudication within four weeks.

Lahu Ananda Dudhe Vs the Intelligence… — Constitutional and Fundamental Rights | 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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TUESDAY, THE 18TH DAY OF SEPTEMBER 2012/27TH BHADRA 1934

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WP(C).No. 19218 of 2012 (B)

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PETITIONER(S):

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LAHU ANANDA DUDHE, S/O.VHAVANINAGAR,RESIDING AT HIGH SCHOOL ROAD, TAL, WALAWA,SANGLI,MAHARASTHRA.

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BY ADV. SRI.SUNNY MATHEW

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RESPONDENT(S):

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--------------------------1. THE INTELLIGENCE OFFICER (I-B1),

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OFFICE OF THE DEPUTY COMMISSIONER,SALES TAX COMPLEX, JAWAHAR NAGAR,ERANHIPALAM - 695 036.

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2. STATE OF KERALA,

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REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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*ADDL.R3 & R4 IMPLEADED:

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R3. M/S.VIJAYA ELECTRIC SUPPLY COMPANY, GANDHI ROAD, CALICUT.

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*ADDL.R3 IS IMPLEADED AS PER ORDER DTD.17/8/2012 IN IA.NO.11478/12)

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R4. M/S.CALICUT ELECTRICAL AGENCIES, CALICUT.

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*ADDL.R4 IS IMPLEADED AS PER ORDER DTD.18/09/2012 IN I.A.NO.12072/12)

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R1 & R2 BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN R3 BY ADV. SRI.R.RAMADAS R4 BY ADV. SRI.PREMJIT NAGENDRAN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Kss

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WPC.NO.19218/2012 B

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXT-P1 TRUE COPY OF THE REGISTRATION PARTICULARS OF THE PETITIONER'S VEHICLE BEARING REGISTRATION NO.MH-09 BC-1717.

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EXT-P2 TRUE COPY OF NOTICE 47(2)OF THE KERALA VALUE ADDED TAX ACT ISSUED BY THE IST RESPONDENT TO THE CONSIGNEE NAMELY M/S.VIJAYA ELECTRIC SUPPLY COMPANY,GANDHI ROAD,CALICUT.

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RESPONDENTS' EXHIBITS:

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R3(A): COPY OF THE REPLY DATED 13/08/2012 SUBMITTEDBY THIS RESPONDENT BEFORE THE 1ST RESPONDENT.

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R3(B): COPY OF THE NOTICE DATED 17/08/2012 ISSUED TO THIS RESPONDENT BY THE 1ST RESPONDENT.

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R3(C): COPY OF THE REPLY DATED 18/08/2012 SUBMITTED BY THIS RESPONDENT BEFORE THE 1ST RESPONDENT.

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R3(D): COPY OF THE ORDER DATED 07/09/2012 FROM THE 1ST RESPONDENT ON 12/09/2012.

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R3(E): COPY OF THE COVERING LETTER DATED 14/09/2012 BY THIS RESPONDENT TO THE INTELLIGENCE INSPECTOR.

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R4(A): COPY OF THE LEDGER ACCOUNT MAINTAINED BY THE RESPONDENT FROM 1ST APRIL 2011 TO 31ST MARCH 2012.

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R4(B): COPY OF THE LEDGER ACCOUNT MAINTAINED BY THE RESPONDENT FROM 1ST APRIL 2012 TO 30TH AUGUST 2012.

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R4(C): COPY OF THE LETTER DATED 07/06/12, 18/06/12 & 28/07/2012 ISSUED BY VIJAYA ELECTRIC SUPPLY COMPANY.

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R4(D): COPY OF THE BANK ACCOUNT FOR THE PERIOD 28/05/2012 TO 05/06/2012.

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R4(E): COPY OF THE PURCHASE ORDER PLACED M/S. ABB LTD. NO.148/CEA/ABB/ VIJAYA 34 DATED 04/07/2012.

Kss

..2/-

..2....

WPC.NO.19218/2012 B

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R4(F): COPY OF THE EVIDENCING PAYMENT ADVANCED VIJAYA 34,35,36,38,39 DATED 04/07/2012.

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R4(G): COPY OF THE INVOICE NO.RMU/4200580717 DATED 26/07/2012 ETC.

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R4(H): COPY OF THE PERFORMA INVOICE NO.RMU4200 580717 DATED 27/07/2012 ETC.

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R4(I): COPY OF THE BALANCE PAYMENT VIJAYA 34,35,36,38,39 DATED 28/7/2012.

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R4(J): COPY OF THE REFLECTED STATEMENT DATED 31/07/2012.

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R4(K): COPY OF THE INVOICE NOS.1213307986, 1213307983,1213307985, 1213307987 & 1213307984 DATED 31/07/2012.

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R4(L): COPY OF THE CONSIGNMENT NOTE NO.28541 DATED 31/07/2012 ISSUED BY MARUTI FREIGHT CARRIER'S.

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R4(M): COPY OF THE 5 INVOICE NOS. 239,240, 241, 242 & 243 DATED 04/08/2012 ISSUED BY THE 4TH RESPONDENT.

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R4(N): COPY OF THE LIST OF SITES GOODS UNLOADED ISSUED BY VIJAYA ELECTRIC SUPPLY COMPANY DATED NIL.

/TRUE COPY/

P.A.TO JUDGE

Kss

ANTONY DOMINIC, J. ================ W.P.(C) NO. 19218 OF 2012

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===================

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Dated this the 18^th day of September, 2012

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J U D G M E N T

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The petitioner is the owner-cum-driver of lorry bearing Regn.No.MH 09 BC 1717. It appears that the additional 4^th respondent entrusted to the petitioner a consignment of electrical goods described as Ring Main Units (RMU) of which the consignee is stated to be the additional 3^rd respondent. The goods were detained by the 1^st respondent when it reached Calicut and thereafter issued Ext.P2, a notice under Section 47(2) of the KVAT Act. It was thereupon that this writ petition was filed seeking release of the truck.

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Learned Government Pleader has obtained instructions

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in the matter. According to the learned Government Pleader, the 1^st respondent has no objection in unloading the consignment at the Feroke Check Post at the expense of the petitioner and thereafter complete adjudication as contemplated under Section 47 of the Act with notice to all parties.

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In this writ petition, what is sought for is only release of the truck pending adjudication as required under Section 47.

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WPC.No.19218/12

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:2 :

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Now that the aforesaid submission has been made by the learned Government Pleader, I direct that it will be open to the petitioner or respondents 3 and 4 to get the consignment unloaded at the Feroke Check Post at their own expense and thereafter the vehicle shall be released to the petitioner accepting a bond without sureties.

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It is also directed that the competent authority of the department will complete the adjudication with notice to all parties. This shall be done as expeditiously as possible at any rate within four weeks.

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Writ petition is disposed of as above.

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ANTONY DOMINIC, JUDGE

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Lahu Ananda Dudhe v. the Intelligence Officer

Case brief

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Lahu Ananda Dudhe v. the Intelligence Officer

Case brief

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