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SASI PATHIRAKUNNATH vs. ASSISTANT STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Tomson T. Emmanuel
Res. Counsel
Thushara James

Petitioner / Applicant

SASI PATHIRAKUNNATH
Respondent ASSISTANT STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 18, 2023
Order No.

WP(C) NO. 31445 OF 2022

Citation

2023(1) TAXREPLY 6916
Original Order
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ORDER

JUDGMENT The first petitioner is stated to be the proprietor of an establishment known as ‘A One Gold’, having its place of business at Chembukavu in Thrissur district. The 2nd petitioner is an acquaintance of the 1st petitioner. The 2nd petitioner was travelling on a train from Thrissur to Alleppy on 07.09.2022. He was carrying some gold ornaments from Thrissur to Alleppy, at the instance of the 1st petitioner. 2. The 2nd petitioner was detained at about 02.35 pm by the officials of the Railway Protection Force (RPF). On being questioned as to the documents available with the 2nd petitioner for carrying the gold, he is stated to have shown certain documents on his mobile phone, which did not appear satisfactory to the Railway Protection Force. Thereafter, by about 05.55 pm, the 1st petitioner reportedly brought certain documents, which according to the 1st petitioner were sufficient to establish that the gold was being bona fide transported with full compliance ....

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