IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH JULY 2009 / 26TH ASHADHA 1931 WP(C).No. 20233 of 2009(Y) -------------------------- PETITIONER: --------------- THYSSENKRUPP ELEVATOR (INDIA) PVT. LTD., T.C..5-99/4, SECOND FLOOR, MEMANA BUILDING, PEROORKADA, THIRUVANANTHAPURAM. BY ADV. SRI.A.KUMAR RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.5., DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/07/2009 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. = = = = = = = = = = = = = = == = = = = = = W.P.C. No. 20233 OF 2009 = = = = = = = = = = = = = == = = = = = = = Dated this the 17th day of July 2009. JUDGMENT The grievance of the petitioner is that, the goods transported by the petitioner in the Vehicle bearing No. KL-41- 924, have been illegally detained by the respondent from 10.07.2009, leading to Ext. P1 notice under Section 47(2) of the KVAT Act, asking to furnish security to the tune of Rs.1,48,365/-. The learned counsel for the petitioner submits that, the incriminating circumstances pointed out in Ext.P1 are quite wrong and unfounded and the goods were accompanied by a 'Delivery Chalan', which contains all the details and there is absolutely no rhyme or reason for insisting for a 'Delivery Note'. It is further pointed out that, the stipulation made by the respondent as to the absence of proof to establish the existence of a branch at Trivandrum so as to sustain the stock transfer is stated as dropped. 2. Heard the learned Government Pleader as well, who submits that as per Rule 58 (18A) of the Rules, 'Delivery Note' is W.P.C. No. 20233 OF 2009 2 a mandatory requirement for transportation of the goods beyond 25Km. In the instant case, since the goods were transported from Thrissur to Trivandrum, the 'Delivery Note' is an essential document. The learned counsel for the petitioner submits that, the petitioner shall produce the 'Delivery Note' before the respondent tomorrow itself. 3. Considering the facts and circumstances, the petitioner is directed to produce the 'Delivery Note' before the respondent tomorrow itself and the respondent is directed to verify the same and on satisfying the same, the goods as well as the vehicle detained pursuant to Ext.P1 shall be released forthwith, on condition that the petitioner executes a 'self bond' for the value shown in Ext.P1. This will be without prejudice to the right of the respondent to pursue the adjudication proceedings, which shall be finalized within 2 months from the date of receipt of a copy of this judgment. P.R.RAMACHANDRA MENON JUDGE kkms/