IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29882 of 2011(I) -------------------------------------- PETITIONER(S): ------------------------- M/S.GERMAN MOTORS, WEST HILL, CHUNGAM JUNCTION, CALICUT, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, MR.JAMES PAUL. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN SRI.P.K.SATHEESH RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR.PIN-678 624. BY GOVERNMENT PLEADER SRI.MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.29882/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.OR.842/1-2011-12 DATED 02/11/2011. P2 COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.O.R.853/1-2011-12 DATED 04/11/2011. P3 COPY OF THE LETTER OF INSPECTING ASSISTANT COMMISSIOER DATED 8/11/2011. P4 COPY OF THE JUDGMENT IN WP(C)NO.29198/2011 DATED 2/11/2011. P5 COPY OF THE LETTER FILED BY THE PETITIONER DATED 08/11/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 29882 of 2011 ================== Dated this the 9th day of November, 2011 J U D G M E N T The goods transported by the petitioner in two vehicles have been detained under Section 47(2) of the Kerala Value Added Tax Act on the ground that the petitioner is a defaulter of payment of tax amounting to ` 41,05,435/-. Exts.P1 and P2 notices have been issued in respect thereof. The petitioner submits that, by Ext.P3, the Inspecting Assistant Commissioner, Commercial Taxes, Kozhikode, has intimated the Inspecting Assistant Commissioner, Commercial Taxes, Walayar, that the assessment order, based on which, revenue recovery proceedings are pending, was modified in appeal and on implementation of the modification directed by the appellate authority, there will be no balance tax due from the petitioner. It is further directed in Ext.P3 that there is no need for further detention of any vehicle of the petitioner and if any vehicle has already been detained as per the earlier communications in that regard, they may be released forthwith. In view of the same, the vehicle and the goods may be released is the prayer of the petitioner. 2. I have heard the learned Government Pleader also. 3. I am of opinion that in view of Ext.P3 there is no need to detain the petitioner's goods and the vehicle. Even otherwise, arrears w.p.c.29882/11 - : 2 :- of tax is no ground for invoking jurisdiction under Section 47(2) of the Act. In the above circumstances, this writ petition is allowed directing the respondent to release the goods and the vehicle covered by Exts.P1 and P2 immediately, to the petitioner. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge