IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WP(C).No. 26243 of 2008(Y) -------------------------- PETITIONER: ------------ LAKSHMI SANKAR, D/O.NANDAKUMAR, SIVAKRIPA, 14/2123, SANTHI LANE, COCHIN-5. BY ADV. SRI.V.P.REGHURAJ RESPONDENTS: ------------- 1. INTELIGENCE INSPECTOR, INTELIGENCE SQUAD NO.V, COMMERCIAL TAXES PALAKKAD. 2. INSPECTING ASSISTANT COMMISSIONER, (INTELEGENCE) DEPARTMENT OF COMMERCIAL TAXES, SALE TAX, COMPLEX, PALAKAD. 3. STATE OF KERALA, REP. BY THE SECRETARY COMMERCIAL TAX DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, TRIVANDRUM. 4. M/S.ESSAR STEEL LTD., ERATTYAL, KOOTHUPATHA, PALAKKAD. 5. M/S.SIMPLEX INFRASCTURE LTD., WELLINGTON ISLAND, KOCHI-3. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 26243 OF 2008 Y ```````````````````````````````````````````````````` Dated this the 19th day of September, 2008 J U D G M E N T Petitioner is the owner of vehicle No.KL.10M.2414. According to the petitioner, the lorry was hired by the 4th respondent and after loading the vehicle the driver started from Erattyal at 1.52 p.m. It is the petitioner's case that the vehicle had mechanical problem and it had to be repaired and that the repair was over only by 2.30 a.m. But, it was intercepted and Ext.P4 notice was issued under section 47(2) of the KVAT Act. The petitioner filed Ext.P5 representation. The prayer is to release the vehicle. Subsequently, the petitioner amended the writ petition as pursuant to the interim order passed directing consideration of Ext.P5, Ext.P6 communication was issued. Petitioner challenges Ext.P6. In Ext.P6, which is issued to the petitioner by the Intelligence Inspector, reference is made to section 47(3) of the Act and it is stated that a notice in Form 17A was already served on the driver. WPC.26243/08 : 2 : 2. Learned Government Pleader, on instructions, submits that actually no proceedings has been issued under section 47(3) of the Act and nor is any proceedings contemplated also. If that be so, the detention of the vehicle may not be legal. Learned Government Pleader points out that the vehicle can be ordered to be released but the petitioner need pay the charges for unloading the goods which should be done in the Walayar Check Post or in the Nadupunni Check Post as directed by the authority. In such circumstances, writ petition is allowed and Ext.P6 is quashed. There will be a direction to the 1st respondent to permit the petitioner to transport the goods either to the Walayar Check Post or to the Nadupunni Check Post, where after unloading the goods at the cost of the petitioner, the vehicle will be released to him. (K.M.JOSEPH, JUDGE) aks