(1.) THESE cases being connected, they are disposed of by this common Judgment.
(2.) AN Hydraulic Excavator while being transported on a lorry was detained by the authorities acting under Section 47(2) of the Kerala Value Added Tax Act (hereinafter referred to as the Act). Thereafter, finding that there was an attempt to evade tax, the adjudicating authority under Section 47(6) of the Act, imposed a penalty, both on the consignor and the consignee in a sum of Rs.13,13,830/=. The consignee preferred an appeal before the appellate authority which was unsuccessful. However, the appellate tribunal in further appeal found that the consignee was not guilty of any connivance and set aside the penalty. It is against the same that the State has filed O.T.Rev.No.9/13.
(3.) IT would appear that the consignee had availed a loan from M/s. Indus Ind Bank Ltd. in connection with the purchase of the excavator. In the light of the detention of the excavator, the Bank filed a Writ Petition for a direction that the excavator shall be released to it. The said Writ Petition being unsuccessful, the Bank has preferred Writ Appeal No.1714/12.
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