Petitioner challenged a notice detaining a consignment under Section 47(2) of KVAT Act. Court held petitioner deposited security and consignment released; directed completion of adjudication by competent authority. Writ petition disposed accordingly.
Direct completion of adjudication under Section 47 by competent authority within eight weeks.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 26TH DAY OF SEPTEMBER 2012/4TH ASWINA 1934
WP(C).No. 540 of 2006 (L)
PETITIONER(S):
N.BALUCHAMY, S/O.NARAYANA NADAYAR, BABU STORES, NEDUMKANDOM, DISTRICT IDUKKI.
BY ADV. SRI.K.REGHU KOTTAPPURAM
RESPONDENT(S):
BY GOVERNMENT PLEADER T.K. SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).540/06
APPENDIX
EXHIBITS
P1A TRUE COPY OF THE TEMPORARY CERTIFICATE NO.221 71429/2005-06 DATED 17.12.05
P2(a) TO (f) THE TRUE COPIES OF 13 BILLS DATED 14.12.05 BY OWNERED TRANSPORT
P3A TRUE COPY OF THE NOTICE DATED 14.12.05 ISSUED BY 1ST RESPONDENT TO THE PETITIONER
P4A TRUE COPY OF THE RECEIPT NO.118515 DATED 14.12.05 ISSUED BY 1ST RESPONDENT
P5A TRUE COPY OF THE STATEMENT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
P6THE TRUE COPIES OF RECENT PURCHASE BILLS EVIDENCING PURCHASE OF JAGERRY
/true copy/ PA To Judge
ANTONY DOMINIC, J
........................................ W.P.(C).540/2006
.............................................. Dated this the 26th day of September, 2012
JUDGMENT
Petitioner challenges Ext.P3 notice issued under Section 47(2) of the KVAT Act (in short 'the Act') detaining a consignment as per the list attached therein. The irregularities, which led to the detention, are mentioned in Ext.P3 notice itself. According to the petitioner, he has deposited the security amount and got the consignment released. Therefore, at this stage, all that remains to be done is that the adjudication as contemplated under Section 47 of the Act should be completed. This the competent authority shall do in accordance with law and as expeditiously as possible, at any rate, within eight weeks of production of a copy of this judgment.
Writ petition is disposed of as above.
Sd/- ANTONY DOMINIC, JUDGE
mrcs
/true copy/ PA To Judge
1 issue framed by the court
Whether the court should direct the competent authority to complete adjudication within eight weeks after release of consignment on deposit of security.
2 provisions across 1 enactments
N. Baluchamy
The Intelligence Officer, Office of the Intelligence Officer, Squad No.I, Commercial Taxes, Kattappana, District Idukki
The Commercial Tax Officer, Nedumkandom, Idukki District
The State of Kerala
Antony Dominic
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
