CHACKO DAVID Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) PETITIONER is aggrieved by interception of transport of wooden door frames, effected from the workshop of the petitioner at Udayamperoor to Thiruvananthapuram, for supplying at three distinct project sites of the consignee, M/s Skyline Foundation & Structurals (P) Ltd.

(2.) ACCORDING to the petitioner, the consignment was effected on the basis of order placed by the consignee and the transport was accompanied by three specific invoices. It is submitted that the goods, which were intended for two cites at Sasthamangalam and Vellayambalam, were unloaded and the vehicle was proceeding towards Akkulam. The interception was made at Chackai Bye-pass Road. Notice under section 47(2) of the Kerala Motor Vehicles Taxation Act, 1976 (KAVAT Act) was issued by the respondent, in which the reason for detention mentioned is that, the name of the consignee is SFS Water Scope Apartment, TVPM, without specifically noting the work site. It is also mentioned that at the time of interception the vehicle was plying towards Kazhakoottam side. It is further mentioned that the bill number is "3"(three), even after the lapse of seven months in the assessment year of 2010-'11.

(3.) QUESTION whether there was any attempt in evasion of tax is a matter which need be decided on finalizing the enquiry. It is submitted that the petitioner is a registered dealer and he is regularly paying tax. Having considered the facts and circumstances, I am of the opinion that the goods can be released pending finalization of the enquiry, on the petitioner furnishing adequate security.