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TRINETHRA SUPER RETAIL LTD. v. COMMERCIAL TAX INSPECTOR - WP(C) No. 11508 of 2007(T)  RD-KL 7098 (3 April 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 11508 of 2007(T)
1. TRINETHRA SUPER RETAIL LTD.,
1. COMMERCIAL TAX INSPECTOR ,
2. ASSISTANT COMMISSIONER (KVAT),
For Petitioner :SRI.A.KUMAR
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.11508 of 2007
Dated this the 3rd day of April, 2007.
The petitioner who is a registered dealer under the Kerala Value Added Tax Act, 2003 challenges Ext.P1 notice issued under Section 47(2) of the said Act. The allegation raised therein is that the goods are not accompanied by Form 16 declaration prescribed under Rule 58(18) of the Kerala Value Added Tax Rules. The petitioner submits that the said form is meant for use of those who are not registered dealers.
2. Heard learned Government Pleader for the respondents also.
3. The goods in respect of which Ext.P1 has been issued shall be released to the petitioner on executing a simple bond without sureties. The Commercial Tax Officer (Enquiry) having jurisdiction over the matter will finalize the proceedings initiated by issuing Ext.P1 in accordance with law within two months from the date of production of a copy of this judgment. The writ petition is disposed of as above. K.BALAKRISHNAN NAIR, Judge vns.
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