IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 12324 of 2010(M) --------------------------------------- PETITIONER: ------------------- JAYARAJ.P., S/O.NANU K.V., AGED 39 YEARS CHAMATHAKADU, MANANTHERY P.O., THALASSERY. BY ADVS. SRI.K.R.RAJKUMAR, SRI.JAGADEESH LAKSHMAN. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM. 2. THE STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. M/S BLUE STAR LTD., C/O.AFL PVT.LTD., INTUC JUNTION, NETOOR. 4. THE S.I. OF POLICE, PANANGAD POLICE STATION, PANANGAD. R1, R2 & R4 BY GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.12324 of 2010-M ---------------------------- Dated this the 8th day of April, 2010. J U D G M E N T The petitioner, who is the owner of the vehicle bearing No.KL 08K 7351 has approached this Court, because of the detention of the goods carried in the vehicle, as per Ext.P4 notice issued under Section 47(2) of the KVAT Act. The contention of the petitioner is that, because of the detention, irreparable loss and injury are being caused, adversely affecting the livelihood of the petitioner and that the petitioner might be permitted to offload the goods at the premises to be pointed out by the Departmental Authorities and to take away the vehicle, as he is not in any way connected with the transportation of the goods. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that the consignor had approached this Court by filing W.P(C)No.1091 of 2010, which was disposed of, giving appropriate direction for enabling the said party to get the goods released as specified therein. It is stated that the said party has not taken necessary W.P(C) No.12324 of 2010-M 2 steps to clear the goods and as a natural consequences, the petitioner has been put to difficulty. 4. In the above circumstances, the petitioner is permitted to offload the goods at the premises to be pointed out by the first respondent and the vehicle shall be released to the petitioner forthwith. The proceedings shall be finalsied by the first respondent, as expeditiously as possible. The verdict as above shall be given effect by the first respondent, within two days. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab