Dinesh Nambiar.P.M vs. The Regional Transport Officer,Kannur

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WP(C)/11411/2018HC KeralaGSTCNR KLHC01043001201802 April 20184 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 2ND DAY OF APRIL 2018 / 12TH CHAITHRA, 1940 WP(C).No. 11411 of 2018 ----------------------- PETITIONER : ---------- DINESH NAMBIAR.P.M, AGED 54 YEARS, S/O.DAMODARAN NAMBIAR, BUSINESS, PROPRIETOR, M/S.ARAVIND ENTERPRISES, MAHE (UNION TERRITORY OF PUDUCHERRY), PERMANENTLY RESIDING AT 'VRINDAVAN', NEAR WEAVERS' SOCIETY, IRINAV-670301, KALLYASSERRY, KANNUR DISTRICT, KERALA. BY ADVS.SRI.T.ASAFALI SMT.LALIZA.T.Y. RESPONDENTS : ----------- 1. THE REGIONAL TRANSPORT OFFICER, KANNUR-670002. 2. THE ASSISTANT REGISTERING AUTHORITY, UNDER M.V.ACT, MAHE-673310. BY GOVERNMENT PLEADER SMT. M.M.JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp 04/4/2018 WP(C).No. 11411 of 2018 (B) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1- A TRUE COPY OF THE MUNICIPAL LICENCE DT.28/10/2016 ISSUED TO THE PETITIONER WHICH WAS VALID FROM 01/04/2016 TO 31/03/2017. EXHIBIT P1(A)- A TRUE COPY OF THE MUNICIPAL LICENCE ISSUED TO THE PETITIONER WHICH IS VALID FROM 09/11/2017 TO 31/03/2018. EXHIBIT P2- A TRUE COPY OF THE CERTIFICATE OF REGISTRATION DT.03/11/2016 OF ARAVIND ENTERPRISES AT MMC II/138 G, NEAR PK RAMAN SCHOOL, PARAKKAL, MAHE. EXHIBIT P3- A TRUE COPY OF THE VALUE ADDED TAX REGISTRATION CERTIFICATE UNDER PUDUCHERRY VALUE ADDED TAX ACT 2007 DT.03/11/2016. EXHIBIT P4- A TRUE COPY OF THE CERTIFICATE DATED 06/01/2017 OF THE COMMERCIAL TAX AUTHORITIES, MAHE AND ASSIGNED TIN NO.34310024203 TO M/S.ARAVIND ENTERPRISES, MMC II/138 G, NEAR P.K.RAMAN SCHOOL, PARAKKAL, MAHE. EXHIBIT P5- A TRUE COPY OF THE LEASE AGREEMENT DT.24TH OCTOBER 2016 EXECUTED BY THE PETITIONER AND THE LESSOR. EXHIBIT P6- A TRUE COPY OF THE GST REGISTRATION CERTIFICATE DT.12/12/2017 ISSUED TO THE PETITIONER. EXHIBIT P7- A TRUE COPY OF THE CERTIFICATE OF TEMPORARY REGISTRATION DT.07/04/2017. EXHIBIT P8- A TRUE COPY OF THE CERTIFICATE OF REGISTRATION DT.17/05/2017. EXHIBIT P9- A TRUE COPY OF THE SAID SHOW CAUSE NOTICE DT.22/01/2018. EXHIBIT P10- A TRUE COPY OF THE SHOW CAUSE NOTICE DT.02/03/2018. EXHIBIT P11- A TRUE COPY OF THE REPLY DT.05/03/2018 OF THE PETITIONER. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp 4/4/2018 A. MUHAMMED MUSTAQUE, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 11411 of 2018 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of April, 2018

JUDGMENT The petitioner has purchased a vehicle from Calicut. According to the petitioner, he is a business man having business in Puducherry. Now the petitioner is served with a notice for seizure of the vehicle due to non-payment of tax in Kerala. This Court is of the view that the 1st respondent shall pass orders after hearing the petitioner and in the light of his objections within a period of three weeks.

2.

The petitioner shall appear before the 1st respondent on 10.04.2018. The petitioner is permitted to produce all supporting documents to satisfy that he has registered the vehicle in Puducherry with bonafide intention.

3.

Till a decision is taken and communicated to the petitioner, after hearing his objections, no action shall be taken against the petitioner by seizing the vehicle. Petitioner is directed to give an undertaking that he shall produce the vehicle before the 1st respondent as and when directed by him.

W.P.(C) No. 11411 of 2018 With the above observation and direction, this Writ Petition is disposed of. A. MUHAMMED MUSTAQUE, JUDGE ttb/02.04.

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.