Allowed

Gireesh Gopal v. the Commercial Tax Officer

Kerala HC5 Jan 2017WP(C)/14/2017

Case brief

AI extract

What is this about?

Petitioner sought release of detained liquid hand wash classified as medicine by Commercial Tax Officer. Court directed release of goods and vehicle on payment of 25% security deposit and execution of a simple bond without sureties for the balance.

What did the court decide?

Released detained goods and vehicle on payment of 25% security deposit and execution of a simple bond for the balance.

Gireesh Gopal Vs the Commercial Tax Officer — Banking and Recovery | Kerala HC (2017)

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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 K.VINOD CHANDRAN

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THURSDAY, THE 5TH DAY OF JANUARY 2017/15TH POUSHA, 1938

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WP(C).No. 14 of 2017 (B)

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PETITIONER :

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GIREESH GOPAL, PROPRIETOR, M/S. VEENA CHEMICALS, T.C.30/1.424-5, PUTHENCOVIL COMPLEX, PALLIMUKKU, PETTAH, THIRUVANANTHAPURAM-695 024.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, THIRUVANANTHAPURAM-02.

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2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 624.

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BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C).No. 14 of 2017 (B)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1: COPY OF INVOICE NO.1617301001 FROM ISSUED BY M/S. SCHULKE INDIA PVT. LTD., MAHARASHTRA DATED 30.8.2016.

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EXHIBIT P1(A): COPY OF INVOICE NO.1617301005 FROM ISSUED BY M/S. SCHULKE INDIA PVT. LTD., MAHARASHTRA DATED 30.8.2016.

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EXHIBIT P2: COPY OF NOTICE IN FORM NO.17A ISSUED BY THE 2ND RESPONDENT DATED 4.9.2016.

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EXHIBIT P3: COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9.11.2016.

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EXHIBIT P3(A): COPY OF LITERATURE OF THE PRODUCT MANUFACTURED BY M/S. SCHULKE INDIA PVT. LTD., MAHARASHTRA. DATED NIL

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EXHIBIT P3(B): COPY OF LICENSE ISSUED BY DRUGS CONTROLLER TO M/S. ALLIANCE FORMULATIONS DATED 7.7.2007.

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EXHIBIT P4: COPY OF REPLY ISSUED BY THE 2ND RESPONDENT DATED 24.12.2016.

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EXHIBIT P5: COPY OF CIRCULAR NO.15/2016 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 27.8.2016.

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RESPONDENT(S)' EXHIBITS:

NIL

/TRUE COPY/

P.A.TO JUDGE

sts

K.VINOD CHANDRAN, J

W.P(C) No.14 of 2017 B

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Dated this the 05^th day of January, 2017

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J U D G M E N T

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The petitioner is aggrieved with Ext.P2 detention.

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The petitioner admittedly was transporting liquid hand

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wash, but however, classified the same to be a medicine,

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exigible to tax at the rate of 5%. The detention was on account of liquid hand wash being exigible to tax at the rate of 14.5% under the Notification bearing No.82/2002. Considering only the fact that the petitioner is a registered dealer, the goods and the vehicle detained shall be released on payment of 25% of the security deposit demanded and

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execution of a simple bond without sureties for the balance

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amount. The adjudication proceedings shall be continued

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WP(C).14/2017

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de hors the fact this Court had reduced the security deposit

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demanded, which is only on equitable consideration and not

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on merits.

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Writ petition is disposed of. No costs.

Sd/-

K.VINOD CHANDRAN,

Judge

jma

//true copy//

P.A to Judge

Gireesh Gopal v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Gireesh Gopal v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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