G SHANMUGHAM Vs. INTELLIGENCE INSPECTOR SQUAD NO II DEPARTMENT OF COMMERCIAL TAXES MINI CIVIL STATION TIRUR

JUDGEMENT

(1.) AN 'Excavator' of the type as mentioned in Ext.P5, which was being transported from Kerala to outside the state, was intercepted by the second respondent on 09/05/12, issuing Ext.P5 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit of Rs.8,64,000/-

(2.) SOME of the main incriminating circumstances noted in Ext.P5 are as follows :

(3.) THE facts and figures narrated in the writ petition show that the petitioner had let out this Excavator to a party known as 'Narayana Constructions', who was the sub-contractor of M/s. L & T Komatsu Ltd. who gave the work contract covered by Ext.P1 to the said party. It was allegedly to execute the said work that the Excavator belonging to the petitioner was given on rent to M/s. Narayana Constructions and after completion of the work it was released, pursuant to which, the petitioner wants to take it back outside the state.