LAWS(KER)-2016-8-229

ABDULKHADER, Vs. INTELLIGENCE OFFICER DEPARTMENT OF COMMERCIAL TAXES

Decided On August 08, 2016
Abdulkhader, Appellant
V/S
INTELLIGENCE OFFICER DEPARTMENT OF COMMERCIAL TAXES Respondents

JUDGEMENT

(1.) This Review Petition arises out of the judgment dated 10.5.2016 in W.P.(C)No. 17194 of 2016. The said Writ Petition was filed by the petitioner herein seeking for a writ of certiorari to quash Ext. P4 notice dated 2.5.2016 issued by Intelligence Officer, Squad No. II, Commercial Taxes Department, Tirur, the 1st respondent herein, under Section 47(2) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act') and for a writ of mandamus commanding the said respondent to release the goods under detention without collecting any security deposit.

(2.) The said Writ Petition was disposed of by the judgment dated 10.5.2016. Paragraphs 5 to 7 of the said judgment read thus;

(3.) Seeking review of the judgment dated 10.5.2016 in W.P.(C)No. 17194 of 2016, to the extent the petitioner is directed to deposit 50% of the total amount demanded in Ext. P4 and to furnish adequate security to the satisfaction of the 1st respondent for the balance sum in the form of a simple bond with sureties, for releasing the goods detained pursuant to Ext. P4 notice, he is before this Court in this Review Petition, contending that there is error apparent on the face of record, warranting review of the judgment dated 10.5.2016.