SAINUL ABID S/O KOYAMMA THANGAL PUTHIYA PURAYIL KUNDU KOCHI PARAPPA P O KASARAGOD DISTRICT Vs. COMMERCIAL TAXES INSPECTOR COMMERCIAL TAXES CHECK POST WALAYAR

JUDGEMENT

(1.) HYDRAULIC Rock Breaker purchased by the petitioner as per Ext.P1 invoice was detained at the check post and Ext.P3 notice of detention was issued. There are two irregularities mentioned in the detention notice. One is the absence of registration and the second is that only a photocopy of Ext.P2 certificate of ownership was produced.

(2.) THE case of the petitioner is that his liability to take registration arises only in terms of Rule 17(3) of the KVAT Rules and that as at present, business has not even commenced. It is also his contention that the original of Ext.P2 was misplaced and that the same has been produced before the Officer as an enclosure to Ext.P4, a reply filed to Ext.P3 notice of detention.

(3.) THEREFORE I dispose of this writ petition directing that the petitioner shall furnish security by way of bank guarantee from any Nationalized Bank for the amount mentioned in Ext.P3, in which event same will be accepted and the equipment detained as per Ext.P3, will be released. It is made clear that the security furnished will be subject to adjudication that is to be held.