Shaju vs. State Of Kerala
Original PDF →This petition is filed challenging the order passed by the learned Judicial First Class Magistrate-I, Thrissur in C.M.P.No.3160 of 2019 in Crime No.690 of 2019 of the Town East Police Station.
On 28.5.2019, while the petitioner was traveling in a car, he was intercepted and on search, he was found in possession of excess amount of gold. Since the petitioner was not available to show records revealing his entitlement to possess the same, a crime was registered under Section 41(1) (d) and under Section 102 of the Code of Criminal Procedure. The seized gold was produced before the learned Magistrate. He approached the learned Magistrate and filed an application seeking interim custody, which stands dismissed by Annexure-H order.
Heard the learned counsel appearing for the petitioner and the learned Public Prosecutor.
The contention of the learned counsel appearing for the petitioner that the petitioner is having a valid GST registration and that the gold was purchased from a legal source using the funds advanced by a jewelry shop owner is strongly refuted by the learned Public Prosecutor. He submits that the records produced before this Court show various inconsistencies and he
Crl.MC.No.4644 OF 2019 3 has argued that the petitioner is not a genuine tax payer. The learned Public Prosecutor submits that the GST authorities have also a claim over the seized goods as the tax due has not been paid by the petitioner. It is prayed that the matter be remanded back to the learned Magistrate so that they also can raise their claim and the question as to who is entitled to interim custody can be considered afresh. This suggestion is agreeable to the learned counsel appearing for the petitioner. In the result, the impugned order will stand set aside. The application filed by the petitioner will stand restored back to file. The petitioner shall implead the concerned GST Department as well. The learned Magistrate shall consider the rival claims and pass appropriate orders in accordance with law. This petition is disposed of. RAJA VIJAYARAGHAVAN V., JUDGE avs
Crl.MC.No.4644 OF 2019 4 APPENDIX OF Crl.MC 4644/2019 PETITIONER'S/S EXHIBITS: ANNEXURE -A CERTIFIED COPY OF THE REMAND REPORT IN CRIME NO.690/19 OF TOWN EAST POLICE STATION, THRISSUR ANNEXURE -BOF CMP 3160/19 BEFORE THE JUDICIAL FIRST CLASS MAGISTRATE COURT, NO.1, THRISSUR ANNEXURE -COF GST REGISTRATION CERTIFICATE ANNEXURE -DOF INVOICE FOR PURCHASE OF ORNAMENTS DATED 22/4/19 ANNEXURE -EOF TAX INVOICE DATED 28/5/19 ANNEXURE -FOF TRAIN TICKET BOOKED BY THE PETITIONER ANNEXURE -GOF RELEVANT PAGE OF THE PASSBOOK OF THE PETITIONER WITH RESPECT TO THE ACCOUNT MAINTAINED WITH THE BANK OF INDIA, PONNUKKARA BRANCH ANNEXURE -H CERTIFIED COPY OF THE ORDER DATED 19/6/19 IN CMP 3160/19 IN CRIME NO.690/19 OF TOWN EAST POLICE STATION, THRISSUR. RESPONDENT'S/S EXHIBITS: NIL avs //// P.A TO
Crl.MC.No.4644 OF 2019 5 JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.