IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH MARCH 2011 / 27TH PHALGUNA 1932 WP(C).No. 8628 of 2011(C) -------------------------------------- PETITIONER(S): ------------------------ SMT. REHMATHUNNEESA, W/O. A.K.SULAIMAN, 32-B, 9TH STREET EXTN., GANDHIPURAM, COIMBATORE - 12. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT. K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD DISTRICT - 678 624. 2. COMMERCIAL TAX OFFICER (ON DUTY), COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD DISTRICT - 678 624. R1 & R2 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO. 8628 OF 2011() -------------------------------------------------- Dated this the 18th day of March, 2011 J U D G M E N T Petitioner is the registered owner of a lorry bearing registration No. TN-38-AK-5082. On 29.1.2011, while the vehicle was transporting cast iron on hire from Coimbatore to Trichur, the vehicle was detained by the Walayar check post. As far as the petitioner is concerned, she has now been issued Ext.P3 notice, proposing to impose a penalty of Rs.14,326/- under Section 67(1) of the KVAT Act, 2010. Proceedings are also initiated against the consignor also. 2. As far as the petitioner is concerned, the proceedings initiated against her is evidenced by Ext.P3 referred to above. According to the petitioner the vehicle has been in detention for the last more than one month and therefore the vehicle should be ordered to be released on the petitioner remitting the penalty under protest and without prejudice to her contentions and statutory rights. 3. I heard the Government Pleader also. In the nature of the proceedings that are now initiated, if the petitioner remits the WPC.No. 8628/11 :2 : amount of penalty that is demanded by Ext.P3, I do not see any prejudice caused if the vehicle is released. Therefore, the writ petition is disposed of directing that, on the petitioner remitting the penalty imposed on her by Ext.P3 under protest and without prejudice to her contentions, the 2nd respondent shall unload the goods at the expenses of the petitioner and release the vehicle forthwith. (ANTONY DOMINIC) JUDGE vi/