M/S. JYOTHI FIRE WORKS, 205-C, POLICE STATION ROAD, SIVAKASI-626 123, REPRESENTED BY ITS PROPRIETOR SHRI. A. THIRIGYANAM AND ORS. Vs. THE INTELLIGENCE INSPECTOR, SQUAD NO. V, COMMERCIAL TAXES, PALAKKAD-678 001,

JUDGEMENT

(1.) <FRM>JUDGEMENT_504_LAWS(KER)8_2012.htm</FRM>

(2.) THIS is the 3rd writ petition in respect of the same cause of action; this time preferred at the instance of the consignors at Sivakashi in Tamil Nadu, the first one having been preferred by the consignees/dealers in Kerala and the other one, by the owner of the vehicle in which the goods (fireworks/crackers) were transported, which was intercepted on 16.03.2012 at Gopalapuram check post, doubting evasion of tax and demanding security deposit. The sequence of events is as follows:

(3.) WHILE so, an attempt was made through the owner of the lorry for getting the goods released or at least to cause the vehicle to be released by filing W.P. (C). No. 13704/2012 raising almost similar contentions. The petitioner therein also challenged the adjudication effected by the competent authority, whereby the proceedings were finalized arriving at a clear finding that there was an attempt to evade the tax and that the consignees and the owner of the vehicle had colluded together in this regard. The challenge raised by the owner of the vehicle was that, there was absolutely no material before the adjudicating authority to arrive at such a finding that the owner of the vehicle had also colluded in the attempt to evade the tax in respect of the alleged under valuation. It was contended that if at all any under valuation was there or any attempt to evade the tax was pursued, the authority could proceed only against the parties concerned, either the consignees or the consignors as the case may be and not against the owner of the vehicle.