IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 24TH AUGUST 2011 / 2ND BHADRA 1933 WP(C).No. 22989 of 2011(W) -------------------------- PETITIONER: --------------- MAX COMPANY, 33/2356-B, SRUTHY, GEETHANJALI ROAD, VYTTILA P.O., KOCHI-682 019, REP. BY ITS SOLE PROPRIETOR JUBIN S.SUNNY. BY ADV. SRI.ANIL K.NARENDRAN RESPONDENT(S): --------------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II, KALAMASSERY, SANTHINIKETHAN, CIVIL LINE ROAD, PALARIVATTOM JN., KOCHI-682 025. 3. THE COMMERCIAL TAX INSTRUCTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT-678 624. BY GOVT.PLEADER SHRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C)NO. 22989/11 PETITIONER'S EXTS: EXT.P1: COPY OF CERTIFICATE OF REGISTRATION DT.17.2.10.ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXT.P2: COPY OF LETTER DT.5.5.10 OF THE PETITIONER INTIMATING THE CHANGE OF NAME TO THE 2ND RESPONDENT. EXT.P3: COPY OF LETTER DT.5.5.10 OF THE PETITIONER INTIMATING THE ADDRESS OF THE GODOWN AND SALES OFFICE TO THE 2ND RESPONDENT. EXT.P4: COPY OF AGREEMENT DT.25.8.10 EXECUTED BETWEEN M/S CORE APPLIANCES PVT.LTD. AND THE PETITIONER. EXT.P5: COPY OF E-MAIL DT.8.8.11 OF THE PETITIONER INTIMATING SHIFTING OF OFFICE TO THE 2ND RESPONDENT. EXT.P6: COPY OF RETAIL INVOICE BEARING NO.71 DT.9.8.11 RAISED BY M/S CORE APPLIANCES PVT.LTD. . EXT.P7: COPY OF DELIVERY NOTE BEARING NO.3 DT.9.8.11 RAISED BY M/S CORE APPLIANCES PVT.LTD. EXT.P8: COPY OF CONSIGNMENT NOTE BEARING NO.1170 DT.9.8.11. EXT.P9: COPY OF FORM NO.17A NOTICE DT.15.8.11 ISSUED BY THE 3RD RESPONDENT. TRUE COPY P.A.TO JUDGE T.R.RAMACHANDRAN NAIR, J. ------------------------------------- W.P.(C)No.22989 Of 2011-W -------------------------------------------------- DATED THIS THE 24th DAY OF AUGUST, 2011 J U D G M E N T The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 dealing in kitchen home appliances and spares, gift articles, etc. Exhibit P1 is the copy of the certificate of registration. It is the case of the petitioner that the petitioner is a consignment agent in the State of Kerala for the products manufactured by M/s Core Appliances Private Limited. Presently certain goods have been detained by the 3rd respondent in Walayar Check Post. Certain defects have been pointed out as per Exhibit P9 notice. It is clear from it that an amount of Rs.7,26,346/- towards security deposit and Rs.7,263/- towards cess, totalling to Rs.7,33,609/- has been demanded. 2. Various contentions have been raised by the petitioner in the Writ Petition. The learned counsel for the petitioner prayed for a direction to the 3rd respondent to release the consignments on such terms as this Court deems fit to impose. It is submitted that the goods may be released on payment of 25% of the W.P.(C)No.22989/11 -2- amount by the petitioner and on furnishing a simple bond as surety. 3. The learned Government Pleader while opposing the prayer submitted that at least the substantial amount may be directed to be deposited. 4. Having regard to the contentions raised in the Writ Petition, there will be a direction to the 3rd respondent that on the petitioner remitting 25% of the amount of Rs.7,33,609/- and furnishes a simple bond as security for the balance amount, the goods will be released to the petitioner. The adjudication proceedings will be completed within a period of three months. The Writ Petition is disposed of as above. T.R.RAMACHANDRAN NAIR, JUDGE. dsn