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M/S. Kancor Ingredients Ltd. v. the Commercial Tax Inspector

Kerala HC15 Jan 2016WP(C)/1534/2016

Case brief

AI extract

What is this about?

The High Court directed the respondent to release detained goods and vehicle upon the petitioner executing a simple bond without sureties for the security deposit, finding non-filing of Form 8F was due to the transporter.

What did the court decide?

The respondent directed to release goods and vehicle on execution of a simple bond without sureties for the security deposit amount demanded.

M/S. Kancor Ingredients Ltd. Vs the Commercial Tax Inspector — Property and Title | Kerala HC (2016)

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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 A.K.JAYASANKARAN NAMBIAR

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FRIDAY, THE 15TH DAY OF JANUARY 2016/25TH POUSHA, 1937

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WP(C).No. 1534 of 2016 (N)

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PETITIONER:

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M/S. KANCOR INGREDIENTS LIMITED, KANCOR ROAD, ANGAMALY SOUTH, ANGAMALY - 683 573, REPRSENTED BY ITS AUTHORISED SIGNATORY, SRI. JAGADEESAN V P.

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BY ADVS.SRI.A.KUMAR

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SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.JACOB JOHN (TRIVANDRUM)

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RESPONDENT:

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COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGRA, MANJESHWAR - 671 323.

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BY GOVERNMENT PLEADER SMT.LILLY.K.T

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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mbr/

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WP(C).No. 1534 of 2016 (N)

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APPENDIX

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PETITIONER(S)' EXHIBITS:

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EXHIBIT P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE. EXHIBIT P2 : TRUE COPY OF THE AGREEMENT BETWEEN PETITIONER AND KAHAN BIOTECH PVT. LTD DATED 30/01/2013.

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EXT P2(A) : TRUE COPY OF THE CHALAN DATED 21/09/2015.

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EXT P2(B) : TRUE COPY OF DELIVERY NOTE DATED 21/09/2015. EXT P2(C) : TRUE COPY OF DELIVERY NOTE DATED 21/09/2015. EXT P2(C) : TRUE COPY OF FORM 8F DECLARATION DATED 21/09/2015. EXT P2(D) : TRUE COPY OF SELF DECLARATION DATED 21/09/2015. EXT P2(E) : TRUE COPY OF LORRY BILL ISSUED BY THE TRANSPORTER. EXHIBIT P3 : TRUE COPY OF THE JOB WORK INVOICE DATED 04/01/2016.

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EXHIBIT P4 : TRUE COPY OF THE DELIVERY NOTE IN FORM-15 DATED 06/01/2016.

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EXHIBIT P5 : TRUE COPY OF THE TRANSACTION SLIP DATED 06/01/2016.

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EXHIBIT P6 : TRUE COPY OF THE DECLARATION UNDER THE GUJARAT VAT ACT DATED 04/01/2016.

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EXHIBIT P7 : TRUE COPY OF THE LORRY RECEIPT DATED 04/01/2016.

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EXHIBIT P8 : TRUE COPY OF THENOTICE DATED 08/01/2016.

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RESPONDENT(S)' EXHIBITS: NIL

//TRUE COPY//

P.S. TO JUDGE

mbr/

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C) No.1534 of 2016

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- - - - Dated this the 15^th day of January 2016

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JUDGMENT

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A consignment of Ginger oil extracts, that was being transported at the instance of the petitioner was detained by the respondents. Ext.P8 is the detention notice. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.

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I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.

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On a consideration of the facts and circumstances of the

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case as also the submissions made across the bar, I dispose the writ petition with the following directions:

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(i) On a perusal of Ext.P8 notice, it is seen that the objection of the respondent is essentially that the petitioner had not declared the transportation of the goods in Form 8F. It is therefore suspected that the petitioner would

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W.P.(c).No.1534 of 2016

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: 2 :

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have evaded payment of tax. Counsel for the petitioner would submit that the transportation of the goods was duly accompanied by valid invoice as also a transaction slip, where the commodity was declared as one that was sent for job work and the details of the despatch on job work has also been furnished to the authorities. Taking note of the said submission of counsel for the petitioner, and finding that the 8F declaration had been generated by the transporter, to whom the petitioner had issued a transaction slip, and that the petitioner who is a registered dealer within the State has ensured that the necessary documents to accompany the transportation of the goods was there, I direct the respondent to release the goods and the vehicle covered by Ext.P8 detention notice, to the petitioner, on his executing a simple bond without sureties for the security deposit amount demanded in the Ext.P8 notice, before the respondent.

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(ii) The respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.

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(iii) The petitioner shall produce a copy of this

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W.P.(c).No.1534 of 2016

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: 3 :

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judgment and a copy of the writ petition before the respondent.

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Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE

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sm/

M/S. Kancor Ingredients Ltd. v. the Commercial Tax Inspector

Case brief

What is this about?

What did the court decide?

M/S. Kancor Ingredients Ltd. v. the Commercial Tax Inspector

Case brief

What is this about?

What did the court decide?

What the court decided

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