IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 16TH OCTOBER 2008 / 24TH ASWINA 1930 WP(C).No. 30408 of 2008(T) -------------------------- PETITIONER(S): --------------- M/S.GANAPATHI CARGO MOVERS, JEW STREET, KOCHI, REPRESENTED BY ITS ERNAKULAM BRANCH MANAGER, N.P.MOHANDAS. BY ADV. SRI.T.V.GEORGE RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30408 OF 2008 T ```````````````````````````````````````````````````` Dated this the 16th day of October, 2008 J U D G M E N T Case of the petitioner in brief is as follows. Petitioner is a transporter. It is faced with Ext.P10 notice issued under section 47(2) of the Kerala Value Added Tax Act. Therein, it is stated as follows: “ As per the invoice numbers 54, 52 dated 5.10.08 accompanied with the consignment there are 297 bundles (143 + 154) of Jute Yarn and Jute mat transported from M/s.Ramakishore & Sons, 21A, Cannoy St., Kolkatta for Rs.960035/- (274363 + 685672) to Cherthala and Erode respectively having net weight 16.240 Kg. But as per the challan No.842 dated 5.10.08 of Sree Ganapathi, Cargo Movers, P18, New CIT Road, 5th floor, Kolkatta, it is seen that there are 347 bundles of Jute Yarn and Jute mat weighing 16.070 Kg transported to Cherthala. From this it is clear that the entire quantity of Jute Yarn and Jute mat is transported to M/s.Extra Weave, Cherthala holding TIN-32040858914.” WPC.30408/08 : 2 : 2. Case of the petitioner in brief is as follows. Petitioner was assigned the task of transporting three loads to three parties. Two of them were in Kerala and one at Erode. The goods which were transported to the parties in Kerala was Jute Yarn. The goods transported to the party at Erode was Jute mats. It so happened that when the matter was loaded the goods to be transported to the parties at Kerala were loaded into the vehicle No.KA 01B 4960. But, the documents covering one of the parties in Kerala and the documents relating to the party at Erode as also the challan Ext.P9 came to accompany the lorry bearing No.KA 01B 4960. Exts.P1 and P2 which relate to one of the parties at Kerala accompanied the consignment meant for Erode. It is only on the basis of this mistake committed, it is contended that there is a discrepancy and the objection came to be raised. It is pointed out that the driver of the vehicle rushed back to Erode and has brought back Exts.P1 and P2. Learned counsel for the petitioner also contends that an WPC.30408/08 : 3 : inspection of the goods would have revealed the bona fide of the petitioner as the goods for the parties in Kerala were Jute Yarn while the goods for the party in Erode was Jute mats. 3. I feel that this is a matter which should be looked into by the authority and an inspection of the goods also should be conducted and a decision should be taken in the matter of release of goods. Accordingly, writ petition is disposed of as follows. If the petitioner files his objection to Ext.P10 notice, the 1st respondent will look into the same and take a decision thereon in accordance with law, after conducting an inspection of the goods, within 24 hours of the date of receipt of the objection. The 1st respondent shall also consider Exts.P1 and P2. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE