Wp(C)/19000/2012 Of M/S.world Wood Timber Merchant v. The Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 13TH DAY OF AUGUST 2012/22ND SRAVANA 1934 WP(C).No. 19000 of 2012 (Y) --------------------------- PETITIONER(S): ------------------------ M/S. WORLD WOOD TIMBER MERCHANT, MAIN ROAD, MONGAM, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, A.J. HALID. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENT(S): --------------------------- AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, KUTHIYATHODE-688 533, ALAPPUZHA DISTRICT. BY SR. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 19000 of 2012 (Y) APPENDIX PETITIONER'S EXHIBITS:- EXT-P1 TRUE COPY OF THE INVOICE NO.105 DATED 08.08.2012. EXT-P2 TRUE COPY OF THE INVOICE NO.106 DATED 08.08.2012. EXT-P3 TRUE COPY OF THE INVOICE NO.107 DATED 08.08.2012. EXT-P4 TRUE COPY OF THE INVOICE NO.108 DATED 08.08.2012. EXT-P5 TRUE COPY OF THE FOREST PASS DATED 08.08.2012. EXT-P6 TRUE COPY OF THE NOTICE DATED 09.08.2012 ISSUED UNDER SECTION 47(2) OF THE KVAT ACT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C). No.19000 of 2012 ---------------------------------------- Dated this the 13[th] day of August, 2012 JUDGMENT The interception of the goods transported by the petitionerinvolving 'Acacia' logs covered by Exts.P1 to P4 invoices raised inthe name of concerned consumers doubting evasion of tax anddemanding security deposit as specified therein, made thepetitioner to approach this Court by filing this writ petition. 2. The petitioner is a registered dealer under the KVAT Acton the files of Commercial Tax Officer, Manjeri. 68 'Acacia' pollswere purchased by the petitioner and they were in turn sold tofour different consumers vide Ext.P1 to P4 dated 8.8.2012. Thegoods were loaded in the vehicle bearing No.KL 02 J 9988 andthey were sought to be transported to the destination also on thestrength of Ext.P5 Forest Pass. It was in the course of transit asabove, that the goods were intercepted by the respondent on9.8.2012 issuing Ext.P6 notice under Section 47(2) of the KVATAct which hence is under challenge in this writ petition. 3. The learned counsel for the petitioner submits that theinterception is mainly for want of 'delivery note' and further thatthe goods happened to be detained at Cherthala, which does not W.P.C. No. 19000 of 2012 -2- reconcile with the movement of the goods from the place oforigin. The learned counsel further submits that departmentaldelivery note is contemplated only with regard to the entry intoand outside the State or where there is a dealer to dealertransaction, which is not the position in the case in hand. Here,Exts.P1 to P4 invoices are raised in the name of the consumersand as such, there is no necessity to have accompanied anydelivery note, submits the learned counsel. 4. Heard the learned Government Pleader as well, whosubmits that the correctness of the factual position as sought tobe projected by the petitioner is a matter to be adjudicated. But,for that reason, the goods need not be detained any further andthe same shall be released to the petitioner forthwith, onexecuting a 'simple bond' without sureties. This shall be withoutprejudice to the rights and liberties of the respondent to proceedwith the adjudication proceedings, which shall be completed inaccordance with the relevant provisions of law, as expeditiouslyas possible. Writ petition is disposed of. 4. Heard the learned Government Pleader as well, whosubmits that the correctness of the factual position as sought tobe projected by the petitioner is a matter to be adjudicated. But,for that reason, the goods need not be detained any further andthe same shall be released to the petitioner forthwith, onexecuting a 'simple bond' without sureties. This shall be withoutprejudice to the rights and liberties of the respondent to proceedwith the adjudication proceedings, which shall be completed inaccordance with the relevant provisions of law, as expeditiouslyas possible. Writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE.