Kerala High Court
Prakash Kurup vs Superintendent Of Central Excise ... on 2 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943
WP(C) NO. 19605 OF 2021
PETITIONER:
PRAKASH KURUP,
AGED 63 YEARS,
S/O.PURUSHOTHAMA KURUP,
TRIO APARTMENT, 31/931,
PARADISE ROAD, VYTTILA P.O.,
ELAMKULAM DESOM,
POONITHURA VILLAGE,
KANAYANNUR TALUK,
ERNAKULAM DISTRICT.
BY ADVS.
P.M.ZIRAJ
C.M.DHANY
IRFAN ZIRAJ
RIZWANA T.N
MOHEMED FAVAS
RESPONDENTS:
1 SUPERINTENDENT OF CENTRAL EXCISE (SIV)
SERVICE TAX DIVISION,
CENTRAL EXCISE BHAVAN,
KATHRIKADAVU, KOCHI-682017,
ERNAKULAM DISTRICT.
2 THE DEPUTY COMMISSIONER OF CENTRAL EXCISE,
SERVICE TAX DIVISION,
CENTRAL EXCISE BHAVAN,
KATHRIKADAVU, KOCHI-682017,
ERNAKULAM DISTRICT.
BY ADV SRI.THOMAS MATHEW NELLIMOOTTIL, SC,
CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19605 OF 2021
2
BECHU KURIAN THOMAS, J
==========================
W.P.(C) No.19605 of 2021
---------------------------------------
Dated this the 2 nd day of November, 2021
JUDGMENT
Petitioner was arrested alleging evading payment of
service tax. Challenging his arrest, he filed W.P.(C)
No.15163/2015 and while ordering his release, this
Court directed the petitioner to furnish title deeds of
his immovable property. The title deeds of
petitioner's wife was produced as security and was
furnished in O.R.No.4/2015 on the files of Additional
Chief Judicial Magistrate Court, (Economic Offence),
Ernakulam.
2. This writ petition is filed seeking a direction to
release the aforementioned title deed of the
petitioner's wife, furnished as security in compliance
with condition imposed in Ext.P1 order dated
22.05.2015 in W.P.(C) No.15163/2015.
WP(C) NO. 19605 OF 2021
3. In the meantime, since the Sabka Vishwas (Legacy
Dispute Resolution) Scheme Rules, 2019 was brought
in, petitioner settled the entire liability towards
service tax under the said scheme and, therefore,
no further outstanding tax remains due from the
petitioner.
4. Adv.Thomas Mathew Nellimoottil, the learned
Standing Counsel for the respondents has filed a
statement on behalf of the respondents wherein it is
stated as follows:
"2.It is respectfully submitted that the entire
amount covered by the Order in Original
No.13/2018 dated 22.06.2018 was fully discharged
by the petitioner by availing of the benefits of the
SVLDRS.
3.Since the amount due by the petitioner has been
settled as per the SVLDRS Rules 2019, the
respondents have no objection in releasing the
title deed of the wife of the petitioner which was
deposited pursuant to the judgment in W.P.(C)
No.15163/2015."
WP(C) NO. 19605 OF 2021
5. It is well discernible from the above statement that
no liability remains due from the petitioner and
petitioner need not continue to secure any amount
due from him. There is no purpose in retaining the
title deed of the wife of the petitioner deposited as
security, pursuant to Ext.P1 order.
6. Accordingly, there will be a direction to the
Additional Chief Judicial Magistrate Court, (Economic
Offence), Ernakulam; in O.R.No.4 of 2015, to release
the title deed deposited by the petitioner relating to
his wife, pursuant to the direction of this Court in
W.P.(C) No.15163/2015 dated 22.05.2015.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/02/11//2021
WP(C) NO. 19605 OF 2021
APPENDIX OF WP(C) 19605/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INTERIM ORDER OF THIS HONOURABLE
COURT DATED 22.05.2015 IN WPC NO.15163/2015.
Exhibit P2 TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE
COURT DATED 03.09.2015 IN W.P.(C) NO.15163/2015.
Exhibit P3 TRUE COPY OF THE FORM NO.SVLDRS-4 DATED
20.06.2020 ISSUED BY THE DEPARTMENT OF CENTRAL
EXCISE STATING THAT PETITIONER IS NOT LIABLE TO
PAY ANY AMOUNT TOWARDS TAX LIABILITY.
RESPONDENTS EXHIBITS NIL
TRUE COPY
