IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 16TH AUGUST 2011 / 25TH SRAVANA 1933 WP(C).No. 22113 of 2011(L) ---------------------------------------- PETITIONER(S): ------------------------ N.KARTHIK, S/O.NEELAMEGHAM, 19/6,CHITHRAKULAM STREET, THIRUVANNIYOOR, CHENNAI-14. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): ---------------------------- 1. INTELLIGENCE INSPECTOR,SQUAD NO.II, COMMERCIAL TAXES, THRISSUR 650 588, CAMP AT CTCP, WALAYAR. 2. INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.II COMMERCIAL TAXES, THRISSUR 650 588, CAMP AT CTCP, WALAYAR. 3. THE COMMECIAL TAX OFFICER, COMMERCIAL TAX CHECK POST,WALAYAR 678 624. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST,WALAYAR 678 624. 5. M/S SUPRIYA ELEVATOR COMPANY (INDIA) LIMITED.NO.51, MURTHYNAGAR STREET, VYASRPADY,CHENNAI 600 039. 6. MR.ER.J.S.D ANBALAGAN, NO.1,NANDHA NAGAR, SINGANALLUR,COIMBATORE 641 005. R1 TO R4 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.22113/2011 L APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REGISTRATION CERTIFICATE OF TN 07 AQ 4325. P2: COPY OF NATIONAL PERMIT OF TN 07 AQ 4325. P3: COPY OF INSURANCE CERTIFICATE OF TN 07 AQ 4325. P4: COPY OF INVOICE NO.0883 DTD. 19/07/2011. P5: COPY OF CERTIFICATE ISSUED BY THE DIVISIONAL OFFICE, FIRE AND RESCUE SERVICES, ERNAKULAM. P6: COPY OF NOTICE NO.VCR II/2011-12 DTD. 21/07/2011. P7: COPY OF REPRESENTATION DTD. 05/08/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22113 OF 2011 ---------------------------------------------- Dated this the 16th day of August, 2011 JUDGMENT The petitioner is the owner of a lorry. While certain goods were being transported on behalf of the 6th respondent the goods and the lorry were detained by the 1st respondent alleging attempt to evade tax. The petitioner submits that the petitioner has nothing to do with the payment of tax and the petitioner had only hired out the lorry to respondents 5 and 6. Therefore, the petitioner submits that the 1st respondent may be directed to release the lorry. 2. The learned Government Pleader on instructions submits that the lorry can be released only if no separate proceedings are initiated against the vehicle also under Section 69(1) of the Kerala Value Added Tax Act. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the lorry, after confirming ownership etc., if no separate proceedings are initiated against the vehicle under Section 69(1) of the Kerala W.P.(C)No.22113/11 2 Value Added Tax Act. Naturally, the petitioner shall meet the expenses for unloading the goods from the lorry, if the 1st respondent decides to release the lorry as directed above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22113/11 3