SHIRISH D LILLADHAR Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) THE petitioner a dealer registered under the Kerala Value Added Tax Act, 2003, purchased six rolls of H.D.P.E. Laminated Fabrics valued at Rs.76,225/- from Ahmedabad. THE said goods were transported by truck from Ahemmadabad to Aleppey and enroute, the goods were detained at Mangeswar Check Post on the short ground that the TIN Number of the petitioner was shown as 302040214075 instead of 32040214075 in Ext.P2 invoice. THEreupon, Ext.P4 notice was issued under section 47(2) of the Kerala Value Added Tax Act, 2003, alleging that the error in the TIN Number noticed in the invoice is suspicious and therefore, the genuineness of the documents produced for the transport and attempt to evade payment of tax are suspected. By that notice, the petitioner was directed to show cause against the proposed detention of the goods or to remit the sum of Rs.8078/- in lieu of detention of the goods and the vehicle. THE petitioner, thereupon, submitted Ext.P5 representation before the Commercial Tax Inspector, Manjeswar expressing willingness to pay the sum of Rs.8,078/- demanded in Ext.P4 as advance tax and seeking release the goods against such payment. It is stated that the said officer refused to accept the original of Ext.P4 expressing inability to receive the amount demanded in Ext.P4 as advance tax. This writ petition was thereupon filed challenging Ext.P4 and seeking the following relief.

(2.) I have heard Sri.Premjit Nagendran, learned counsel appearing for the petitioner and Sri.C.K.Govindan, learned Government Pleader appearing for the respondent. I have also going through the pleadings and the materials on record. The only reason stated in Ext.P4 for issuing such a notice is the mistake in the TIN No. of the petitioner in Ext.P2 invoice. Instead of 32040214075, the TIN No. was wrongly shown as 302040214075. The error is regarding the 2nd and 3rd digits. It is for this reason that the respondent doubts the genuineness of the transaction and also an attempt to evade payment of tax. The tax leviable on the aforesaid goods is only Rs.4,039/-. However, by Ext.P4 the petitioner was called upon to remit Rs.8,078/- being twice the amount of the tax as a condition for release of the goods, failing which the petitioner was required to show cause against the detention of the goods and the vehicle.