High Court of Kerala
Case Law Search
C.M.NIGAM MATHEW, PROPRIETOR v. THE INTELLIGENCE INSPECTOR - WP(C) No. 25875 of 2007(E)  RD-KL 16491 (24 August 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 25875 of 2007(E)
1. C.M.NIGAM MATHEW, PROPRIETOR,
1. THE INTELLIGENCE INSPECTOR,
2. THE STATE OF KERALA,
For Petitioner :SRI.VIJAYAN. K.U.
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
O R D E R
C.N.RAMACHANDRAN NAIR, J.WP(C) No. 25875 of 2007
Dated, this the 24th day of August, 2007
J U D G M E N T
Since petitioner is a registered dealer and in view of the ground raised by the petitioner, there will be direction to the 1st respondent to release the consignment on petitioner furnishing simple bond without surety for the security amount demanded and along with it a copy of Certificate of Registration issued to the petitioner under the KVAT Act. Since the Assessing Officer will be more appropriate authority to consider this case, there will be direction to the 1st respondent or the Deputy Commissioner concerned to transfer the enquiry file to the Assessing Officer before whom petitioner is registered. This writ petition is disposed of as above. Issue photocopy today itself.
(C.N.RAMACHANDRAN NAIR, JUDGE)jg
Double Click on any word for its dictionary meaning or to get reference material on it.