IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH FEBRUARY 2009 / 23RD MAGHA 1930 WP(C).No. 4522 of 2009(L) ------------------------- PETITIONER(S): --------------- A.MARIYAPPAN, D NO:82, NO.225,NADUTHERU, SELLIPALAYAM.P.O,NOCHIYAM,PERMBALUR, TAMILNADU-621212. BY ADV. MR.M.V.BOSE MR.VINOD MADHAVAN MR.P.VENUGOPAL (1086/92) MS.NISHA BOSE RESPONDENT --------------- THE INTELLIGENCE INSPECTOR,INTELLIGENCE SQUAD NO.VIII, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 4522 OF 2009 L ```````````````````````````````````````````````````` Dated this the 12th day of February, 2009 J U D G M E N T Petitioner is the owner of a goods carrier bearing registration No.TN-46-3215. Ext.P1 is the certificate of registration and Ext.P2 is the goods carriage permit. An excavator is brought on the said goods carrier entrusted by one Periyasamy. Ext.P4 is a proceeding under section 47(2) of the KVAT Act, 2003, which is challenged by the petitioner. As far as the excavator is concerned, Shri Periyasamy filed another writ petition which culminated in Ext.P6 judgment. The case of the petitioner is that there is no case sustainable in law set up against the petitioner or the vehicle in which the excavator is brought. There is no case of any connivance, he submits. 2. Learned Government Pleader would also submit that as such there is no case against the vehicle and provided the petitioner bears the expense for taking out the excavator, the vehicle can be released to the petitioner. WPC.4522/09 : 2 : Recording the submission of the learned Government Pleader, writ petition is disposed of directing the respondent to release the vehicle bearing No.TN-46-3215 to the petitioner upon the petitioner unloading the excavator at his expense. (K.M.JOSEPH, JUDGE) aks