MANOJ KUMAR K P Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) Petitioner is aggrieved by detention of a transport of plywood, which was sold inter-state to a dealer in Vinjayawada. The consignment was detained at the Commercial Tax Checkpost, Walayar, by the respondent, on issuing Ext.P6 notice under section 47(2) of the Kerala Value Added Tax Act (for short the KVAT Act). The transport was accompanied by a departmental Delivery Note issued in Form 15. The reason for detention mentioned in Ext.P6 is that Delivery Note accompanied with the transport was not written in double side carbon as prescribed under rule 58(16) of the KVAT Rules.

(2.) Contention of the petitioner is that non usage of double side carbon was only due to ignorance about the amendment brought in the relevant Rule. It is stated that the petitioner had already remitted Advance Tax with respect to the transaction and that there was no attempt in evasion of payment of tax.

(3.) Learned Government Pleader, per contra, contended that the amendment was brought as early as in January, 2010 and that was intended to curb malafide attempts of using Delivery Notes for more than one transport. It was contended that non-usage of double side carbon raises suspicion regarding genuineness of the transport. There is also violation of rule 58(16) of the KVAT Rules and hence, attempt at evasion of payment of tax is suspected.