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Judgment
P.R. Ramachandra Menon, J.
APPENDIX
PETITIONER(S) EXHIBITS
EXT.P1
True Copy of The Work Order Dated 31-12-2008
EXT.P2
True Copy of The Delivery Note No 0644486
EXT.P3
True Copy of The Delivery Note No 0644487
EXT.P4
True Copy of The Consignment Note No 3206 Dated 13-08-2009
EXT.P5
True Copy of The Consignment Note No 3207 Dated 08-08-2009
EXT.P6
True Copy of The Consignment Note No 3208 Dated 08-08-2009
EXT.P7
True Copy of The Consignment Note No 3210 Dated 08-08-2009
EXT.P8
True Copy of The Consignment Note No 3211 Dated 13-08-2009
EXT.P9
True Copy of The Consignment Note No 3251 Dated 08-08-2009
EXT.P10
True Copy of The Consignment Note No 059535 Dated 02-04-2010
EXT.P11
True Copy of The Agreement of Dated 10-02-2012
EXT.P12
True Copy of The Notice Dated 16-08-2012 Isued u/s 47(2) of The Kvat Act
EXT.P13
True Copy of The Certificate Dated 14-08-2012
EXT.P14
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No HR 55 F 3705)
EXT.P15
True Copy of The Certificate F Petitioner Dated 14-08-2012 (Vehicle No RJ-01GA 6962)
EXT.P16
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehcle No GJ-5AT 183)
EXT.P17
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No HR-46B 7480)
EXT.P18
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No MH-06K4697)
EXT.P19
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No MH-06 AQ 316)
EXT.P20
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No MP-09 H F-5925)
EXT.P21
True Copy of The Certificate of Petitioner Dated 14-08-2012 (Vehicle No RJ-27GA 2007)
EXT.P22
True Copy of The Letter of The Petitioner Dated 14-08-2012
EXT.P23
True Copy of The Reply Given By The Petitioner Dated 17-08-2012
RESPONDENTS'' EXHIBITS
NIL
The petitioner seeks to intercept Ext. P12 issued u/s 47(2) of the KVAT Act, whereby the goods which are being taken back after execution of the work contract are being detained by the respondent doubting evasion of tax and demanding security deposit to the extent as specified therein. The Learned Counsel for the petitioner submits that the only reason shown in Ext. P12 notice is that, no proper or valid documents were there, as contemplated u/s 46(3) of the KVAT Act, which factually is not correct, as the goods were accompanied by Ext. P1 and P11 work orders and Ext. P13 certificate issued by the concerned authority. The Learned Counsel for the petitioner submits that the goods carried in 7 different vehicles are virtually a ''dismantled Crane'', having capacity of 150 MT, which was brought into the State pursuant to Ext. P1 and P11 work orders issued to the petitioner in connection with the project of LNG Petronet. The work was awarded to the petitioner by the sub contractor by name M/s. Vijay Tanks and Vessels Limited and the circumstance as above is revealed from the work orders and the certificate issued by the concerned authorities. It was in connection with the said work contract as above, that the Crane was brought into the State on the strength of Ext. P4 to P10 documents, which do bear the seal of the check post authorities. After completion of the said work, it is the very same Crane that is being taken out by the petitioner, to the office in Mumbai and as such, the detention made be the respondent is absolutely without any rhyme or reason and hence is sought to be intercepted by this Court.
The learned Government Pleader appearing for the respondent submits that the alleged Crane sought to be taken back by the petitioner is not identifiable as such, it being in the dismantled form. It is also stated, whether it is the very same Crane as covered by Ext. P4 to P10, is a matter which has to be looked into, which can be done in the course of proper adjudication proceedings. The learned Government Pleader also submits that the petitioner is not a registered dealer under the KVAT Act. The Learned Counsel for the petitioner submits that, the petitioner is ready and willing to produce all the relevant records to establish the identity of the item/goods brought forth as per Ext. P4 to P10 and the one as detailed in Ext. P12 notice. After hearing both the sides, this Court finds that the issue can be settled only by causing the adjudication proceedings to be finalized in a specified time. In the said circumstance, the petitioner is set at liberty to produce all the relevant documents before the competent authority forthwith, on 25.08.2012 between 10 am and 12 noon, upon which the identity of goods being transported shall be considered and adjudication proceedings shall be finalized, in accordance with law, as expeditiously as possible, at any rate within ten days thereafter.
Writ petition is disposed of.