N. MANOHARAN Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) <FRM>JUDGEMENT_493_LAWS(KER)8_2012.htm</FRM>

(2.) A crane bearing No. KL 43D 5040 covered by Ext.P1 Certificate of Registration was sought to be transported by the petitioner from Kochi to Coimbatore when it has been intercepted by the respondent issuing Ext.P6 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein, which made the petitioner to approach this Court for immediate intervention. The case of the petitioner is that, above crane was actually being transported from Kochi to Coimbatore, in connection with the work contract awarded to the petitioner by the Central Warehousing Corporation as discernible from Ext.P2 agreement. It was accordingly, that the crane was taken in the vehicle bearing No.KL43C 7119 for executing the work pursuant to Ext.P2 contract, when the same was intercepted issuing Ext.P6 notice.

(3.) HEARD the learned Government Pleader as well. Considering the facts and circumstances, this Court finds that this is a matter which requires to be adjudicated by the concerned authority in accordance with the relevant provisions of law. However, if the petitioner furnishes Bank guarantee for 50% of the requisite amount and also executes a Simple Bond without sureties for the balance, the same shall be released to him forthwith. This shall be without prejudice to the rights and liberties of the competent authority to complete the adjudication proceedings, which shall be finalized in accordance with the relevant provisions of law, as expeditiously as possible.