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Cites 3 docs
The Bihar Value Added Tax Act, 2005
Section 47(2) in The Bihar Value Added Tax Act, 2005
the Central Sales Tax Act, 1956

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Kerala High Court
C.H.Aboobacker vs The Commercial Tax Inspector on 16 September, 2011
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 24807 of 2011(A)


1. C.H.ABOOBACKER, PROPRIETOR,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX INSPECTOR
                       ...       Respondent

                For Petitioner  :SRI.K.M.FIROZ

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :16/09/2011

 O R D E R
                         K. SURENDRA MOHAN, J.
                ------------------------------------------------------------
                      W.P(C) NO: 24807 OF 2011
                -----------------------------------------------------------
               Dated this the 16th September, 2011.

                                    JUDGMENT

The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. As per Ext.P1 invoice, the petitioner was transporting a lorry load of C grade plywood interstate in truck No: TN-18C 3874. However, the vehicle has been detained as per Ext.P3 by the respondent at the Walayar Checkpost. As per Ext.P3 certain discrepancies have been noted and action has been initiated against the petitioner under Section 47(2) of the KVAT Act, 2003.

2. The petitioner seeks release of the detained goods. The learned Govt. Pleader opposes release of the goods by pointing out that any release could be only on the petitioner furnishing sufficient security. Counsel for the petitioner submits that the petitioner is ready to furnish bank guarantee to the satisfaction of the respondent.

3. In the above circumstances, this writ petition is disposed of directing the respondent to release the detained goods and the truck bearing registration No: TN-18C 3874 to the petitioner on his WPC 24807/2011 2 furnishing a bank guarantee for the amount demanded to the satisfaction of the respondent.

Issue copy today itself.





                                     K. SURENDRA MOHAN
                                            Judge
jj

WPC 24807/2011    3