K VISWAMBHARAN Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) These cases being connected, they are disposed of by this common judgment. 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, 2003 (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 of 2013.

(2.) After the order of the Appellate Tribunal setting aside the penalty, though the consignee approached the officer for release of the excavator, it was not released. He thereupon filed a writ petitions for directing release of the excavator. The learned single judge disposed of the said writ petition by directing that if the State did not file revision against the order of the Appellate Tribunal within a period of fifteen days, the excavator must be released to the consignee. It is feeling aggrieved by the same that the consignee has preferred Writ Appeal No. 121 of 2013.

(3.) It would appear that the consignee had availed of a loan from M/s. Indusind Bank Ltd. in connection with the purchase of the excavator. In the light of the detention of the excavator, the bank filed a writ petitions 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 of 2012.