Citation : 2021 Latest Caselaw 4639 Ker
Judgement Date : 9 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942
WP(C).No.3281 OF 2021(I)
PETITIONERS:
1 BK ENTERPRISES
IX/284 B, POOPPANI, PERUMBAVOOR, ERNAKULAM DISTRICT,
PINCODE - 683542, REPRESENTED BY ITS SOLE PROPRIETOR,
SMT. SUSMOL SHABU, AGED 44 YEARS, W/O. SHABU,
RESIDING AT VALIYAPURACKAL HOUSE, KADUVAL,
PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683542.
2 R. UMESH
RAMACHANDRA 62, MUNIYAPPA COMPOUND, PIPELINE ROAD,
N/R YELLAMMA TMPL, JP NAGAR, BANGALORE, KARNATAKA -
560078.
BY ADVS.
SRI.P.M.POULOSE
SRI.P.D.BROONO
RESPONDENTS:
1 THE DISTRICT COLLECTOR, PALAKKAD
COLLECTORATE, PALAKKAD, PALAKKAD DISTRICT, PIN -
678001.
2 THE ASSISTANT STATE TAX OFFICER
SPECIAL SQUAD, STATE GST, PALAKKAD, PINCODE - 678001.
3 THE PRINCIPAL AGRICULTURAL OFFICER
KENATHUPARAMBU, KUNATHURMEDU, PALAKKAD - 678013.
4 THE AGRICULTURAL OFFICER
KRISHI BHAVAN, PUTHUSSERY P. O., KANJIKODE - 678621.
5 THE SUB INSPECTOR OF POLICE
WALAYAR POLICE STATION, WALAYAR P. O., PALAKKAD
DISTRICT, PINCODE - 678624.
GP-THUSHARA JAMES .
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3281 OF 2021(I)
2
JUDGMENT
Dated this the 9th day of February 2021
Heard the learned counsel for the petitioner. Learned counsel for
the petitioner drew my attention to Ext.P8 which is a communication
issued by the respondent Agricultural Officer. In this communication, it
is informed to the petitioner that the authorities of Goods and Service
Tax Department had intercepted the vehicle and found it to be
carrying nitrogenous compound. It is further informed by this
communication that this act of carrying nitrogenous compound in a
vehicle amounts to violation of the Fertilizer Control Order, 1985, so
also the Fertilizer Movement Order, 1983. The learned counsel for the
petitioner then drew my attention to the communication at Ext.P9
issued by the Collector, Palakkad, to the petitioner. By this
communication, the Collector has informed the petitioner that while
verification of the Goods Vehicle by the authorities under the Goods
and Service Tax Department at Walayar Check Post on 08/12/2020, it
is noticed that nitrogenous compound is being transported by the said
vehicle. It is further communicated that the vehicle was as such
entrusted to the Walayar Police Station with Mahazar report, invoice
etc prepared by the Principal Agricultural Officer. The Collector further
communicated to the petitioner that during verification of the Goods WP(C).No.3281 OF 2021(I)
Vehicle, it is found that there is transport of about 27 tonnes of
fertilizers for supplying the same to the petitioner by MN Enterprises,
Bangalore and this act is in violation of Rules. The petitioner was
therefore asked to furnish his explanation and details regarding
registration of firm before 31.12.2020. With the aid of these two
documents, the learned counsel for the petitioner argued that as yet,
there is no FIR and the vehicle is detained from 08/12/2020 and
therefore the same is required to be released. The communication at
Ext.P8 itself shows that the authorities of the State are alleging
violation of the Fertilizer Control Order 1985 as well as the Fertilizer
Movement Order, 1983. The vehicle is accordingly entrusted to the
Walayar Police Station and the District Collector is to initiate the steps
for prosecuting the suspect in commission of this crime.
In the light of averments made in the communication at Exts.P8
and P9, the vehicle cannot be released by exercising writ jurisdiction
by this Court. The remedy of the petitioner lies else where. The
petition is accordingly dismissed.
Sd/-
A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.3281 OF 2021(I)
APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE INVOICE NO.ME 007 DATED 07.12.2020 ISSUED BY MN ENTERPRISES.
EXHIBIT P2 TRUE COPY OF THE INVOICE ME 008 DATED 07.12.2020 ISSUED BY MN ENTERPRISES.
EXHIBIT P3 TRUE COPY OF THE E WAY BILL NO.1012 7680 0546 DATED 07.12.2020 ISSUED TO 1ST PETITIONER.
EXHIBIT P4 TRUE COPY OF THE E WAY BILL NO.1812 7680 0991 DATED 07.12.2020 ISSUED TO 1ST PETITIONER.
EXHIBIT P5 TRUE COPY OF THE FORM GST MOV 01.
EXHIBIT P6 TRUE COPY OF THE FORM GST MOV 02.
EXHIBIT P7 TRUE COPY OF THE LETTER DATED 01.01.2021 SENT BY 2ND PETITIONER TO THE DISTRICT COLLECTOR, PALAKKAD.
EXHIBIT P7 (a) TRUE ENGLISH TRANSLATION OF EXHIBIT P7.
EXHIBIT P8 TRUE COPY OF THE LETTER DATED 04.01.2021 SERVED ON THE DRIVER OF THE VEHICLE SRI EJAS PASA BY 4TH RESPONDENT.
EXHIBIT P8(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P8.
EXHIBIT P9 TRUE COPY OF THE FILE NO.DCPKD/11463/2020-
D7 DATED NIL ISSUED TO THE 1ST PETITIONER BY THE 1ST RESPONDENT DISTRICT COLLECTOR.
EXHIBIT P9(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P9.
EXHIBIT P10 TRUE COPY OF THE LETTER DATED 22.01.2021 SENT BY 1ST PETITIONER TO THE 1ST RESPONDENT DISTRICT COLLECTOR.
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