THE MOBILE STORES LTD. 35/1012 v. INTELLIGENCE INSPECTOR
Case at a glance
Provisions considered
Judgment
K. M. JOSEPH, J.--------------------------------------W.P.C. NO. 28128 OF 2008 W--------------------------------------Dated this the 22nd September, 2008JUDGMENTHeard the learned counsel appearing for the petitioner andthe learned Government Pleader. Petitioner challenges Ext.P6.Ext.P6 is a notice issued under Section 47(2) of the KeralaValue Added Tax Act, 2003. The objection is that the goodsunder transport is furniture and the consignee shown in the Billis M/s. Mobile Store Ltd., Golden Arcade, Kasaragod, Keralaand M/s. Mobile Store Ltd. has no branch registration at Kasaragod under the Act. It is the further objection that M/s.Mobile Store Ltd. has not filed any document to substantiate thatthe goods under transport is for personal use.2. I heard the learned counsel for the petitioner and alsothe learned Government Pleader. According to learned counselfor the petitioner, petitioner is opening a new Branch at Kasaragod and in connection with the same, petitioner hasplaced a common purchase order with M/s.
Abhash Enterprises, WPC.28128/08 W2Thane, Mumbai for supply of various kinds of furniture. M/s.Abhash Enterprises despatched the furniture as per Ext.P5Delivery Note and Invoice. It is while so that the goods havebeen detained by Ext.P6. Counsel for petitioner also relies on Ext.P8 series of Judgments of this Court which, according tohim, were passed in similar circumstances, directing release ofthe goods on executing simple Bond without sureties. Counselfor petitioner also submits that Rule 58(16) is not applicable, since the petitioner is a registered dealer. He further submitsthat the petitioner has also produced Ext.P1 which is the Registration Certificate and Ext.P2 is the latest Return. Ext.P8series Judgments would appear to be between the petitionerCompany and the Department. The name of the petitionerCompany in Ext.P8 series Judgments is changed to that of t4hepresent name, according to counsel.
In such circumstances andhaving regard to Ext.P8 series of Judgments, the Writ Petition isdisposed of as follows: There will be a direction to the first respondent to release WPC.28128/08 W3the consignment on the petitioner executing Simple Bondwithout surety for the security amount along with certified copyof Certificate of Registration issued under the Kerala ValueAdded Tax Act. The adjudication will be completed within aperiod of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGEkbk.// True Copy// Ps to Judge
Questions this judgment answers
Which statutory provisions did this judgment involve?
KeralaValue Added Tax Act, 2003 — s. 47(2); Kerala ValueAdded Tax Act.
Which court decided this case, and when?
Kerala High Court, on 22 Sep 2008. The bench was K M JOSEPH.
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.