HILLWOOD IMPORTS & EXPORTS (P)LIMITED v. ASST.COMMISSIONER
Case at a glance
Outcome
Disposed of
The Writ Petition is disposed of as above
Provisions considered
- Kerala Value Added Tax Act, 2003 ss. 3, 47(4)
Key paragraphs
- Para 33. Section 47 (4) of the Kerala Value Added Tax Act, 2003 reads asfollows: If such officer has reason to believe that the taxexigible on the sale or purchase of goods undertransport is not paid, or the dealer whose goods aretransported is in default of…
Judgment
WPC.NO.9496/2007 EAPPENDIXPETITIONER'S EXHIBITS:EXT.P1:COPY OF RR NOTICE ISSUED BY FIRST RESPONDENT DTD.12/02/2007.EXT.P2:COPY OF ORDER IN WP(C) NO.8221 DTD. 12/03/2007.EXT.P3:COPY OF NOTICE ISSUED BY THE THIRD RESPONDENT U/S47(4).EXT.P4:COPY OF REPLY DTD. 15/02/2007 FILED TO EXT.P3 NOTICE./TRUE COPY/KSS K.BALAKRISHNAN NAIR, J.-------------------------------W.P.(C).No.9496 of 2007-E---------------------------------Dated this the 21st day of March, 2007JUDGMENT The petitioner challenges Ext.P3 notice issued under Section 47 (4)of the Kerala Value Added Tax Act, 2003 detaining 7 timber logs imported byit. The vehicle carrying the consignment belongs to a third party. But, thegoods belongs to the petitioner who is stated to be a defaulter. But, thepetitioner submits, action under Sec.47 (4) cannot be taken against it forthe reason that the amounts due are those payable under the K.G.S.T. Act. Even assuming that action under the above provision can be invoked themaximum amount that could be demanded is the tax payable in relation tothe goods detained, it is submitted.
I heard the learned Government Pleader for the respondents.
Operative part
Section 47 (4) of the Kerala Value Added Tax Act, 2003 reads asfollows:
If such officer has reason to believe that the taxexigible on the sale or purchase of goods undertransport is not paid, or the dealer whose goods aretransported is in default of payment of any tax orother amount due under this Act for any period, suchofficer may, not withstanding anything to thecontrary contained in this Act or the rules madethereunder allow the goods to be transported afterrealising the tax in respect of the goods transported. If the driver or the person in charge of the goods orthe dealer whose goods are under transport refusesto pay such tax, the goods shall be detained by suchofficer and shall be dealt with in the mannerprovided in this section as if the transport of goods WPC 9496/20072were an attempt to evade payment of tax due underthis Act.
4. Going by the above provision, I feel that the maximum amount thatcould be demanded for release of goods is the tax payable in relation to thegoods detained. In view of the above position, the third respondent isdirected to release the goods detained under Ext.P2 after realising the taxpayable for the goods detained, on production of a copy of this judgment. Ifthe vehicle belongs to the third party, the same shall not be detained. The Writ Petition is disposed of as above. K.BALAKRISHNAN NAIR, JUDGE.MS
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Writ Petition is disposed of as above
Which statutory provisions did this judgment involve?
Kerala Value Added Tax Act, 2003 — ss. 3, 47(4).
Which court decided this case, and when?
Kerala High Court, on 21 Mar 2007. The bench was K BALAKRISHNAN NAIR, KSS K BALAKRISHNAN NAIR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.