IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 W.A.No.1970 of 2011 -------------------------------- APPELLANT/PETITIONER:- --------------------------------------- THANKACHAN, PROPRIETOR, M/S.ANJALY POULTRY FARM, THODUPUZHA. BY ADV. SRI.K.SRIKUMAR RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA - 685 508. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOTTAYAM - 686 001. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), MUVATTUPUZHA - 686 661. 4. THE VILLAGE OFFICER, MANJALLOOR, IDUKKI DISTRICT - 686 603. R1 TO R4 BY GOVT. PLEADER SRI.BOBBY JOHN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- C.N.Ramachandran Nair & K.Vinod Chandran, JJ. ------------------------------------------ W.A.No.1970 of 2011 ------------------------------------------ Dated this, the 22nd day of December, 2011 JUDGMENT C.N.Ramachandran Nair,J.: Appellant's own vehicle is attached for recovery of arrears of tax, which is above Rupees eighteen lakhs as per Exhibit P5 notice. The assessment now stands remanded to the first appellate authority for decision. In the meantime, the appellant's vehicle is attached for recovery of arrears of tax. The vehicle under attachment is stated to be 2005 model Bolero jeep. 2. The learned Government Pleader opposed the release of the vehicle for the reason that the tax arrears is huge amount. 3. If the vehicle is allowed to remain in the custody of the Government, it will only get deteriorated and reduce its value. Considering the fact that the vehicle attached is a 2005 model jeep, we direct release of the vehicle to the appellant/petitioner on payment of Rs.3,00,000/- (Rupees three lakhs only) towards appropriation of sales tax. Further, in the Registration Certificate of the vehicle, an endorsement will be made to the effect that the W.A.No.1970 of 2011 - 2 - vehicle shall not be sold without clearance certificate from the Commercial Tax Department. The Writ Appeal is disposed of, modifying the judgment of the learned Single Judge, as above. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/- - true copy -