In this writ petition, the petitioner challenged an order refusing permission to declare goods at an internal check post. The court held that the department's denial was lawful and refused to interfere.
The writ petition was dismissed as the petitioner was not entitled to the relief sought.
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 A.M.SHAFFIQUE
THURSDAY, THE 10TH DAY OF NOVEMBER 2016/19TH KARTHIKA, 1938
WP(C).No. 13933 of 2016 (N)
PETITIONER(S) :
ABDUL RASHEED P.,
AGED 34 YEARS, S/O. MUHAMMEDKUTTY, MANAGING PARTNER, M/S. S.A.P.AGGREGATES, ERATTAKULAM (P.O), ELAPPULLY, PALAKKAD DISTRICT.
BY ADV. SRI.JOBI JOSE KONDODY
RESPONDENT(S) :
1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, INDUSTRIES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. THE GEOLOGIST, MINING AND GEOLOGY DISTRICT OFFICE, TOWN BUS STAND COMPLEX, PALAKKAD-678 014.
3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX, CIVIL STATION, COLLECTORATE (P.O), PALAKKAD DISTRICT-678 001.
4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, CHITTUR (P.O), PALAKKAD DISTRICT-678 101.
BY GOVERNMENT PLEADER SMT. M.M.JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Msd.
WP(C).No. 13933 of 2016 (N)
APPENDIX
PETITIONER(S)' EXHIBITS :
| P1 : | A TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD, WITH TIN NUMBER DATED 07-12-2015. |
|---|---|
| P2 : | A TRUE COPY OF THE DEALERS' LICENSE IN FORM G DATED 30-03-2016 VALID UPTO 31-03-2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. |
| P3 : | A TRUE COPY OF THE CONSENT TO OPERATE ISSUED BY THE KERALA STATE POLLUTION CONTROL BOARD DATED 26-11-2014 VALID UPTO 31-10-2017. |
| P4 : | A TRUE COPY OF THE D & O LICENSE ISSUED BY THE ELAPPULLY GRAMA PANCHAYAT TO THE PETITIONER DATED 11-02-2016 FOR THE YEAR 2016-2017. |
| P5 : | A TRUE COPY OF THE CASH BILL DATED 04-04-2016 ISSUED BY YEN CEE'S BLUE METALS, KANALPUDUR, POLLACHI, TAMIL NADU, TO THE PETITIONER FOR 350 FEET OF 3/4 METALS. |
| P6 : | A TRUE COPY OF THE FORM NO.1E CERTIFICATE PERMITTING THE PETITIONER TO PAY TAX UNDER THE COMPOUNDING SCHEME CATEGORY BY THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD DATED 15-05-2015. |
| P7 : | A TRUE COPY OF THE ORDER DATED 25-04-2015 ISSUED BY THE FOURTH RESPONDENT FOR TRANSPORTING 20 MM METAL TO THE PETITIONERS M SAND MANUFACTURING UNIT FOR A PERIOD OF ONE YEAR. |
| P8 : | A TRUE COPY OF THE REPRESENTATION DATED 01-04-2016 SUBMITTED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT. |
| P9 : | A ROUGH SKETCH SHOWING THE CRUSHER UNIT ATHIKODE CHECK POST AND GOPALAPURAM CHECK POST AND RV PUDUR IN TAMIL NADU. |
| P10 : | A TRUE COPY OF THE ORDER PASSED BY THE FOURTH RESPONDENT DATED 01-04-2016. |
| P11 : | A TRUE COPY OF THE FORM 8F DECLARATION CORRESPONDING TO EXT. P5 BILL DATED 04-04-2016. |
RESPONDENT(S)' EXHIBITS: NIL
//TRUE COPY//
P.A.TO JUDGE
Msd.
A.M. SHAFFIQUE, J.
W.P.(C).No.13933 of 2016
Dated this, the 10th day of November, 2016
J U D G M E N T
The petitioner challenges Ext.P10 order by which the Inspecting Assistant Commissioner refused to grant permission to the petitioner to use the facility of Athikode check post.
W.P.(C).No.13933 of 2016
2
checking station. Further, the Department had come to note that large scale tax evasion is being done through Ellapattankovil which is a bye-route to enter the State of Kerala and it is to avoid transportation through the said area that permission is not being granted to declare the goods at Athikode check post. Therefore, according to the learned Government Pleader, the petitioner will have to bring in goods through the border check post itself, even if the petitioner will have to travel more distance through Ellapattankovil.
W.P.(C).No.13933 of 2016
3
Taking into consideration the aforesaid factual situation, I am of the view that the petitioner is not entitled for any relief as sought for in the present writ petition. This writ petition is, therefore, dismissed.
Sd/-
A.M. SHAFFIQUE, JUDGE
AV
1 issue framed by the court
Whether the petitioner has a legal right to demand permission to use an internal check post after the departmental concession was withdrawn.
Abdul Rasheed P.
State of Kerala
A.m. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
