IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 24419 of 2010(B) -------------------------- PETITIONER(S): --------------- 1. AJAS MAHIN,S/O.SYED MAHIN,AGED 46 YEARS, ARANGATH ROAD, ERNAKULAM, COCHIN -18,CHENNAI ADDRESS, GEE GEE TOWERS, FLAT NO.3-B,IST STREET, HADDOWS ROAD, MADRAS WEST,CHENNAI-6. 2. ANEES MOHSIN,S/O.S.MOHSIN,AGED 51 YEARS, T.A.BEERAN KUNJU ROAD,COCHIN-18,MADRAS ADDRESS- GEE GEE APARTMENTS, FLAT NO.2B, KOTAARI ROAD, ROASE GARDEN,CHENNAI. 3. S.M.RAYAN,S/O.S.M.BADSHA,AGED 37 YEARS, S.M.APARTMENTS, KATTIKARAN LANE,COCHIN-18, CEE BROS NAFEESA BEEVI APARTMENTS, HALL ROAD, EGMORE, CHENNAI. 4. TUBA VASEEM,D/O,SYED VASEEM, AGED 24 YEARS,T.A.BEERAN KUNJU ROAD,COCHIN-18, ELCANSO APARTMENT, CASA MATOR ROAD, EGMORE, CHENNAI. 5. NAHEED VASEEM,S/O.S.M.BADSHA, S.M.APARTMENTS,KATTIKARAN LANE,COCHIN-18, ELCANSO APARTMENT CASA MATOR ROAD,EGMORE,CHENNAI. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.11, OFFICE OF INSPECTING ASST.COMMISSIONER(INTE), COMMERCIAL TAXES, KOZHIKODE. 2. THE INTELLIGENCE OFFICER,SQUAD NO.11, OFFICE OF INSPECTING ASST.COMMISSIONER(INTE), COMMERCIAL TAXES, KOZHIKODE. 3. COMMERCIAL TAXES, OFFICER, COMMERCIAL TAX CHECK POST AT WALAYAR , PALAKKAD. WP(C).No. 24419 of 2010(B) : 2 : 4. STATE OF KERALA, REP.BY SECRETARY TO GOVT. COMMERCIAL TAX DEPARTMENT, GOVT. SECRETARIAT,TRIVANDRUM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.24419 of 2010-B ---------------------------- Dated this the 4th day of August, 2010. J U D G M E N T The petitioners, who were having their residence in Kerala as well as in Chennai, are stated as attracted of the discounts proclaimed during the 'festival season' and they purchased 5 Air Conditioners; which were being taken to Chennai, when the goods were intercepted by the first respondent on 1.8.2010, issuing Ext.P7 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent as specified therein, which is the subject matter of challenge in this Writ Petition. 2. The learned counsel for the petitioners submits that, there is absolutely no intention to evade any tax and the materials were purchased for the petitioners' own use and they were being transported accordingly. Reliance is sought to be placed on Exts.P1to P5 invoices, referring to the purchase effected. 3. The learned Government Pleader appearing for the respondents submits with reference to the materials on record that, the goods admittedly purchased on 22.7.2010, were being actually W.P(C) No.24419 of 2010-B 2 transported only much later, as revealed from Ext.P6 series of 'booking receipts' dated 31.7.2010 and the goods were intercepted on the next day. It is also brought to the notice of this Court that, absolutely no document accompanied the transport as given in Column 9 of Ext.P7, but for some 'letters', which could not constitute any valid document in support, under the relevant provisions of law. There is no case of the petitioners that, they are the registered dealers in Kerala and the factual position as noted in Ext.P7 that no documents accompanied the transport, is not successfully rebutted. 4. In the above circumstances, the concerned authority is directed to finalise the adjudication proceedings pursuant to Ext.P7, in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. However, the goods detained vide Ext.P7 shall be released to the petitioners forthwith, on condition that the petitioner satisfies the security deposit demanded vide Ext.P7. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab