IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

WEDNESDAY, THE 16TH DAY OF SEPTEMBER 2015/25TH BHADRA, 1937

WP(C).No. 27989 of 2015 (W)

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PETITIONER :

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MARICO LTD., VIII/761A, NIDA, MENONPARA ROAD,

KANJIKODE, PALAKKAD, REPRESENTED BY ITS

AUTHORISED SIGNATORY, DILEEP A.G.

BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)

RESPONDENTS :

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1. INTELLIGENCE INSPECTOR,

SQUAD NO.III, COMMERCIAL TAXES, THEVARA,

ERNAKULAM - 682015.

2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES,

SPECIAL CIRCLE, COMMERCIAL TAX OFFICE COMPLEX,

BEHIND CIVIL STATION, PALAKKAD - 678001.

3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK-POST,

WALAYAR, PALAKKAD DISTRICT

BY GOVERNMENT PLEADER SRI. LIJU V. STEPHEN

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION

ON 16-09-2015, THE COURT ON THE SAME DAY DELIVERED THE

FOLLOWING:

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WP(C).No. 27989 of 2015 (W)

APPENDIX

PETITIONER'S EXHIBITS :

P1:

COPY OF CERTIFICATE OF REGISTRATION

P2:

COPY OF GOODS TRANSFER NOTE DT 3/9/2015.

P2(a): COPY OF TOKEN NO. 32090269269015/2015-16/3181

P3:

COPY OF NOTICE DT 4/9/2015.

P4:

COPY OF REPLY DT 9/9/2015.

RESPONDENT'S EXHIBITS :

NIL.

//TRUE COPY//

P.A.TO JUDGE

bp

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C).No.27989 of 2015

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Dated this the 16^th day of September, 2015

JUDGMENT

The Petitioner, who is a registered dealer under the KVAT Act is

aggrieved by Ext.P3 notice issued to him detaining a consignment of

hair oil, perfumes, body lotion, gel, talcum powder and other

cosmetics that were being transported at the instance of the

petitioner. 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.

2. I have heard the learned counsel for the petitioner and also

the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case

and the submissions made across the Bar, I dispose the writ petition

with the following directions:

(i) On a perusal of Ext.P3, it is seen that, the

objection of the respondents is essentially that in the Form

8F declaration that was uploaded in the KAVATIS web

site, the consignment was shown as comprising of only

hair oil and not the other products that were detected.

Counsel for the petitioner would submit that, it is not in

dispute that, the transportation was also accompanied by

W.P.(C).No.27989 of 2015

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a delivery note which clearly indicated the different

products that were contained in the consignment. It is also

submitted that, the defect pointed out in the Form 8F

declaration is only a technical one, in that, while uploading

the said declaration only one item was selected since that

comprised the major portion of the consignment.

(ii) It is also submitted that the petitioner is a

registered dealer in the State. Taking note of the said

submissions, I direct the 3^rd respondent to release the

goods and the vehicle to the petitioner, on the petitioner

furnishing a simple bond without surety for the security

deposit amount demanded in Ext.P3 notice.

(iii) The 3^rd 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.

(iv) The petitioner shall produce a copy of this

judgment and a copy of the writ petition before the 3^rd

respondent.

A.K.JAYASANKARAN NAMBIAR

JUDGE

mns/

W.P.(C).No.27989 of 2015

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