IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 1354 of 2008(J) ------------------------- PETITIONER: ------------ MS.EXCEL TIMBERS PVT.LIMITED: PETTA: FEROKE: CALICUT: BY MANAGING DIRECTOR V.MAMMU. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ------------- 1. THE ASST.COMMISSIONER (KVAT), SPECIAL CIRCLE II: COMMERCIAL TAXES, KOZHIKODE. 2. THE INTELLIGENCE OFFICER (IB) II: COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/04/2008, THE COURT ON 01/04/2008 DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY OF RETURN FOR THE MONTH OF JANUARY, 2007 WITH "HIGH SEA SALES" AGREEMENT. P2: .DO. MARCH, 2007 .DO. P3: PHOTOCOPY OF NOTICE DT.21.11.07 ISSUED BY R2. P4: PHOTOCOPY OF INTERIM REPLY FILED ON 28.11.2007. P5: .DO. 14.12.2007. P6: PHOTOCOPY OF NOTICE DT.18.12.07 ISSUED BY R2. P7: PHOTOCOPY OF FURTHER REPLY FILED ON 26.12.2007. P8: COPY OF ORDER IMPOSING PENALTY U/S.9(2) OF CST ACT R/W SEC.67 OF KVAT DT.29.12.2007. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.1354 of 2008 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT The petitioner is challenging penalty order on the ground that transaction between the petitioner and the purchaser at Coimbatore is an interstate sale if it is not a high-sea sale claimed by the petitioner. The petitioner is admittedly a registered dealer at Calicut. The petitioner concedes import of timber to Mangalore Port Trust and claims that goods are sold on high-sea basis. If that be so, the bill of entry presented by the purchaser is sufficient proof of the same. However, petitioner has not produced copy of the bill of entry. The petitioner has an alternate contention that the sale is interstate from Mangalore to Coimbatore. It also can be proved with transport documents and details of payment of CST on the transaction at Mangalore. Since petitioner's case can be established only by facts and records, there is no scope for this court to interfere with the penalty orders. The W.P. is therefore closed leaving freedom to the petitioner to file revision against the penalty order. However, since the matter is pending in this court for over two months, the petitioner is granted time till 30.4.2008 to file revision and move for stay. Interim orders of stay 2 granted by this court will continue till 30.4.2008. If petitioner does not produce stay orders, recovery can be continued after 30.4.2008. C.N.RAMACHANDRAN NAIR Judge pms