Shree Venus Energy Systems Pvt. ... vs Intelligence Inspector
2023 Latest Caselaw 400 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
    WEDNESDAY, THE 11TH DAY OF JANUARY 2023 / 21ST POUSHA, 1944
                        WP(C) NO. 11153 OF 2013
PETITIONER:

          SHREE VENUS ENERGY SYSTEMS PVT. LTD.
          BURMA COLONY,PERUNGUDI,CHENNAI-96 REPRESENTED BY ITS
          AUTHORISED SIGNATORY SRI.P.SANTHANARAMAN.
          BY ADVS.
          SRI.S.ANIL KUMAR (TRIVANDRUM)
          SRI.K.S.HARIHARAN NAIR


RESPONDENTS:

    1     INTELLIGENCE INSPECTOR
          SQUAD NO.II,COMMERCIAL TAXES,ERNAKULAM-682015.
    2     COMMERCIAL TAX OFFICER (WORKS CONTRACT)
          OLD RAILWAY STATION ROAD,KOCHI-682018.
    3     M/S.LARSEN TOUBRO LIMITED
          ENGINEERING CONSTRUCTION & CONTRACT DIVISION,ESI
          MEDICAL COLLEGE & HOSPITAL SITE, PARIPPALLY,
          KOLLAMDISTRICT,PIN-691574.
    4     THE COMMERCIAL TAX INSPECTOR
          COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD
          DISTRICT,PIN-678624.
          BY ADV
          SRI.JOSEPH JERARD SAMSON RODRIGUES
          SRI.RENJITH T.R., SENIOR GP



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11153 OF 2013

                                   2


               P.V.KUNHIKRISHNAN, J.
              ------------------------------
             W.P.(C).No. 11153 of 2013
      ----------------------------------------------
      Dated this the 11th day of January, 2023


                          JUDGMENT

The above Writ Petition is filed with the following

prayers:

"(i) issue a Writ of Certiorari, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext. P4 notice and after scrutinizing the same, to strike down and quash the same;

(ii) issue a writ of prohibition or other appropriate writ, orders or directions restraining the First Respondent from proceeding further under section 47 of the Act based on Ext.P4;

(iii) Issue a writ of mandamus or other appropriate writ, orders or directions, directing the 1 st Respondent to permit the petitioner to take back the goods under transport to Chennai without collecting security demanded as per Ext.P4 notice;

(iv) Issue such other writ, order, or direction, which this Hon'ble court deems fit and necessary in the interest of justice."[SIC] WP(C) NO. 11153 OF 2013

2. When this writ petition came up for

consideration 07.05.2013, this Court passed the

following order:

"Admit.

Issue urgent notice returnable in 10 days to the respondents.

There will be an interim order directing the fourth respondent to release the detained goods mentioned in Ext.P4 notice issued under section 47(2) of the Kerala Value Added Tax Rules, 2003, to the petitioner, in the event of the petitioner depositing 50% of the sum of Rs.3,48,000/- demanded in Ext.P4 notice and executing a simple bond without sureties as security for the balance amount. The goods shall be released to the petitioner on the day the money is deposited and the security is furnished. The competent authority in the Commercial Taxes Department shall complete the adjudication proceedings pursuant to Ext.P4 notice expeditiously and in any event within two months from the date of receipt of copy of this order, after affording the petitioner a reasonable opportunity of being heard.

Handover."

3. Today when the matter came up for

consideration, the counsel appearing for the petitioner

submitted that the conditions in the above interim order WP(C) NO. 11153 OF 2013

are complied and the adjudication is not finalized even

now. If that is the case, the interim order can be made

absolute and the adjudicating authority can be directed

to finalize the matter as expeditiously as possible.

Therefore, this writ petition is disposed of recording

the interim order dated 07.05.2013 and also directing

the competent authority to finalize the adjudication as

expeditiously as possible. The payment and the bond

furnished by the petitioner will be subject to the final

decision of the adjudicating authority. If any order is

passed by the competent authority without notice to the

petitioner, a certified copy of the same should be

furnished to the petitioner to enable them to take

appropriate steps in accordance to law.

Sd/-

P.V.KUNHIKRISHNAN DM JUDGE WP(C) NO. 11153 OF 2013

APPENDIX OF WP(C) 11153/2013

PETITIONER EXHIBITS EXHIBIT-P1 COPY OF WORK ORDER DATED 31-01-2013 ISSUED BY THE 3RD RESPONDENT EXHIBIT-P2 COPY OF INVOICE DATED 04- 04-2013 EXHIBIT-P3 COPY OF DELIVERY NOTE IN FORM JJ EXHIBIT-P4 COPY OF NOTICE DATED 05- 04-2013 ISSUED BY THE IST RESPONDENT EXHIBIT-P5 COPY OF LETTER DATED 12- 04-2013 GIVEN BY THE 3RD RESPONDENT EXHIBIT-P6 COPY OF LETTER DATED 17- 04-2013 GIVEN BY THE PETITIONER TO THE IST RESPONDENT.

RESPONDENTS EXHIBITS : NIL
        //TRUE COPY//                PA TO JUDGE