The petitioner is a registered dealer under the KVAT and CST Acts, who transported some granite slabs in the vehicle bearing No.KA 21 A 4401, after satisfying the advance tax for 2412 square feet, as borne by Ext.P3 advance tax receipt. In the course of transit, the vehicle was intercepted by the 1st respondent, who issued Ext.P4 notice dated 05.10.2014, which was subsequently replaced by Ext.P5 issued on the same day. The petitioner submitted Ext.P6 objection, stating that there was no attempt of any evasion of tax, but the vehicle is still in the custody of the respondents and hence the writ petition.
2. Heard the learned Government Pleader as well.
3. The insinuating circumstance mentioned in Ext.P5 is in the following terms:
“Vehicle intercepted at Lakkidi. On physical verification 600 sq. feet of granite slabs found excess. Hence security deposit demanded on the excess quantity estimating value at Rs.72,000/-, suspecting evasion of tax.”
The learned Government Pleader submits that, the goods W.P.(C) No.26547 of 2014 2 carried by the petitioner were initially measured and it was accordingly, that Ext.P5 notice was issued. Subsequently,on the basis of the request made by the petitioner, a physical verification was conducted again on 06.10.2014 in presence of the petitioner, when no discrepancy was found out. Still, if the petitioner insists for further verification, it can be caused to be done under the supervision of the 2nd respondent at Lakkidi Check Post, at the petitioner's cost, submits the learned Government Pleader.
4. The learned counsel for the petitioner submits that, the re-measurement might be effected at his premises, which does not appear to be palatable to this Court for various reasons, including the chance to have adverse results and consequences in the course of transit.
5. After hearing both the sides, the writ petition is disposed of, directing the concerned respondent to effect re-measurement of the goods transported by the petitioner on the strength of Ext.P2 invoice, under the supervision of the 2nd respondent, at the 'Lakkidi Check Post' at the cost of the petitioner, after W.P.(C) No.26547 of 2014 3 unloading the goods. The re-measurement shall be effected strictly in terms of Ext.P7 Circular dated 23.06.2012, issued by the Commissioner of Commercial Taxes. If any excess quantity is detected, the figures shall be reworked and a proper notice shall be issued to the petitioner, if any security deposit is to be effected and on satisfying the same, the goods shall be released to the petitioner. On such an event, the adjudication proceedings shall be finalised at the earliest, at any rate, within 'three months' from the date of receipt of a copy of this judgment.
It is also made clear that, if no discrepancy is noted, the vehicle as well as the goods shall be released to the petitioner forthwith, which in turn will not invite any adjudication proceedings at all.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the respondents, for further steps.
P.R. RAMACHANDRA MENON, JUDGE sp