IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 23367 of 2011(U) -------------------------- PETITIONER: ----------------- M/S.JAI HIND TRADERS, 29/621, K.JAIN TOWER, IIIR FLOOR, VYTTILA, KOCHI, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, MAHENDRA KUMAR JAIN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ----------------------- INTELLIGENCE INSPECTOR, OFFICE OF THE INTELLIGENCE OFFICER (IB), EDAPALLY, ERNAKULAM 682 024. BY GOVT.PLEADER SHRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C)NO.23367/11 PETITIONER'S EXS: EXT.P1: COPY OF REGISTRATION CERTIFICATE NO.44197 DT.30.1.08. EXT.P2: COPY OF DELIVERY CHALLAN CUM TAX INVOICE OF VIZAG STEEL. EXT.P3: COPY OF DELIVERY NOTE NO.0038243 DT.25.8.11. EXT.P4: COPY OF NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE RESPONDENT DT.25.8.11. EXT.P5: COPY OF LETTER OF THE KERALA STATE POLLUTION CONTROL BOARD DT.22.8.11. TRUE COPY P.A.TO JUDGE T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.23367 OF 2011-U --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 J U D G M E N T The Writ Petition is filed by the petitioner aggrieved by the detention of goods by the respondent under section 47(2) of the Kerala Value Added Tax Act. It is stated that going by Exhibit P1, the petitioner is having registration also. 2. Heard the learned Government Pleader appearing for the respondent. 3. The amount demanded as security is Rs.35,108/-. The learned counsel for the petitioner submitted that there is no attempt to evade tax. It is also submitted that Exhibit P5 will evidence the fact that the goods are required for a trial run of the unit and various dates are mentioned therein and last of the date mentioned is on 29.8.2011 at 10.30 a.m. 4. There will be a direction to the respondent to release the goods to the petitioner on the petitioner executing a simple bond without sureties and on submission of the same the goods will be released. Adjudication W.P.(C). No.23367 OF 2011-U proceedings will be finalised within a period of three weeks. The Writ Petition is disposed of as above. T.R. RAMACHANDRAN NAIR, JUDGE. dsn W.P.(C). No.23367 OF 2011-U APPENDIX IN W.P.(C)NO.23367/11 PETITIONER'S EXS: EXT.P1: COPY OF REGISTRATION CERTIFICATE NO.44197 DT.30.1.08. EXT.P2: COPY OF DELIVERY CHALLAN CUM TAX INVOICE OF VIZAG STEEL. EXT.P3: COPY OF DELIVERY NOTE NO.0038243 DT.25.8.11. EXT.P4: COPY OF NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE RESPONDENT DT.25.8.11. EXT.P5: COPY OF LETTER OF THE KERALA STATE POLLUTION CONTROL BOARD DT.22.8.11. TRUE COPY P.A. TO JUDGE W.P.(C). No.23367 OF 2011-U T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.23378 OF 2011-V --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 O R D E R Urgent notice on admission. 2. It is submitted by the learned counsel for the petitioner that even though as directed by this Court in Exhibit P8 judgment, the petitioner was heard on 19.8.2011 on Exhibit P7 representation mentioned therein, no orders have been passed. In the meanwhile the petitioner has been transferred by Ext.P10 order. 3. The learned Government seeks time to get instructions. In the meanwhile implementation of Exhibit P10 will be kept in abeyance for a period of ten days. The petitioner will be allowed to continue in the Government L.P.School, Kodolipram, even though it is stated now that the 4th respondent has assumed charge. Post on 08.09.2011. T.R. RAMACHANDRAN NAIR, JUDGE. Hand over. dsn W.P.(C). No.23367 OF 2011-U T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.21828 OF 2011 --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 J U D G M E N T The petitioner is an assessee under the SARFAESI Act, 1961. Pursuant to an inspection and search under section 132 of the Act proceedings were initiated and copies of the assessment orders have been produced as Exhibits P1 to P1(f). Exhibits P2 to P2(f) are the orders passed by the Commissioner of Commercial Taxes(I). Against the same the petitioner has filed statutory appeals before the Tribunal. 2. It is submitted that the Department is taking coercive steps against the petitioner. The petitioner seeks for a direction to dispose of the stay petition within a time frame. 3. Heard the learned Standing Counsel for the Department. 4. There will be a direction to the 2nd respondent to take a decision on the stay petitions filed by the petitioner, namely Exhibits P4 to P4(f) series within three weeks from the date of receipt of a copy of this judgment. Till such time the proceedings will be kept in W.P.(C). No.23367 OF 2011-U abeyance. The Writ Petition is disposed of as above. T.R. RAMACHANDRAN NAIR, JUDGE. dsn W.P.(C). No.23367 OF 2011-U T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.23368 OF 2011-U --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 J U D G M E N T The petitioner seeks for a direction to dispose of the stay petitions filed along with the appeals. The assessment orders are produced as Exhibits P1 and P2. True copies of the appeals, stay petitions and delay petitions have been produced as Exhibits P3 to P7. Exhibits P8 and P9 are the demand notices issued. There will be a direction to the 2nd respondent to consider and pass orders on the stay petitions along with the delay petitions within one month from the date of receipt of a copy of this judgment. Till then the recovery proceedings will stand stayed. T.R. RAMACHANDRAN NAIR, JUDGE. dsn