SAJIN JOY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner, who is a civil contractor and an assessee on the rolls of the first respondent, as borne by Ext.P1 certificate of registration, purchased two Tipper vehicles from outside the State as per Ext.sP2 and P2(a) invoices dated 14.07.2012. The vehicles were being transported accordingly, on the strength of Exts.P3 Form 8 F and Exts.P4/P4(a) Form 16 certificates of ownership, when they were intercepted by the second respondent on 19.07.2012 issuing Ext.P5 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit to the extent as specified therein, which is under challenge in this writ petition.

(2.) THE case of the petitioner is that, the petitioner is very much entitled to purchase the above vehicles from outside the State, more so, in view of the entries given in Ext.P1 certificate of registration. The insinuating circumstance as given in Ext.P5 is as follows :

(3.) CONSIDERING the facts and circumstances and also in view of the course pursued by this Court as per Ext.P6 judgment in respect of the transportation effected by the petitioner involving a 'wheel loader' purchased and owned by him, this Court finds it fit and proper to order release of the vehicle detained as per Ext.P5 forthwith, on executing a 'simple bond' without sureties. This, however, shall be without prejudice to the rights and liberties of the respondents to pursue adjudication proceedings, which shall be finalised in accordance with law, as expeditiously as possible. Writ petition is disposed of.