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TMI Blog2015 (10) TMI 2600X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the appellant. Smt. Sobha Annamma Eapen, Senior Government Pleader, for the respondents. ORDER Heard the learned counsel for the appellant and the learned Senior Government Pleader for the Department of Commercial Taxes. 2. The appellant, a partnership firm, challenges a decision of the learned single Judge refusing to interfere with a detention order issued by the Commercial Tax Inspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t equivalent to two times of the tax assessable on the total value of the three vehicles amounting to Rs. 5,40,00,000/-. One thing is certain; the vehicles registered in the name of M/s.Jaguar Land Rover India Limited or M/s.Tata Motors Limited would not be sold as if it is a sale by a dealer in Kerala through an Agent in the showroom. It will always be a second sale. More importantly, the fundame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision in the KVAT Act requires only that a dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion has to obtain a written permission from the assessing authority with whom that dealer is registered, and the dealer is required to exhibit that permission at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted. It, therefore, enjoins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered owner because the vehicle is already registered under the MV Act. Under such circumstances, we order that the goods detained as per Ext.P9 shall be released on the appellant furnishing simple bond without sureties for the amount demanded thereby and the Commercial Tax Inspector will conclude the proceedings before the competent authority within a period of one month, giving an opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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