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M/S.TAJ MAHAL MARBLES v. THE INTELLIGENCE OFFICER - WP(C) No. 13728 of 2006(H)  RD-KL 5681 (19 March 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 13728 of 2006(H)
1. M/S.TAJ MAHAL MARBLES,
1. THE INTELLIGENCE OFFICER,
For Petitioner :SRI.K.J.ABRAHAM
For Respondent : No Appearance
The Hon'ble MR. Justice K.BALAKRISHNAN NAIR
O R D E R
K.BALAKRISHNAN NAIR, J.W.P.(C) No.13728 of 2006
Dated this the 19th day of March, 2007.
The petitioner challenges Exts.P4(a) and P5 notices. Ext.P5 is issued under Section 47(2) of the Kerala Value Added Tax Act. Ext.P4 (a) is a notice demanding entry tax. The goods were released on furnishing bank guarantee for Rs.34,315/- and also security for Rs.68,630/-. The petitioner has been directed to furnish bank guarantee for Rs.34,315/- for entry tax demanded under Ext.P4(a). Ext.P4(a) is unsustainable in law in view of the Division Bench decision of this Court in O.P.No.434 of 1996 and connected cases. The said demand is quashed. The bank guarantee shall be released to the petitioner. The Commercial Taxes Officer (Enquiry) or the Intelligence Officer as the case may be having jurisdiction over the matter is directed to pass final orders in the proceedings initiated by issuing Ext.P5 in accordance with law within two months from the date of production of a copy of this judgment. Subject to the decision taken, the security shall be released. Writ petition is disposed of as above. K.BALAKRISHNAN NAIR, Judge. vns. W.P.(C) No.24723/2006 2
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