IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 23RD APRIL 2010 / 3RD VAISAKHA 1932 WP(C).No. 13421 of 2010(C) -------------------------- PETITIONER(S): --------------- LAKSHMI.S., W/O.SHANMUGAVEL, 4/88, KOTOOR, ETTAYAPURAM TALUK, TUTICORIN DISTRICT, TAMILNADU. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, AMARAVILA, THIRUVANANTHAPURAM DISTRICT. BY G.P. SRI.K.B.PRADEEP KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. ------------------------ W.P.(C)No. 13421 OF 2010 ------------------------ Dated this the 23rd day of April, 2010 JUDGMENT The petitioner is the registered owner of an excavator bearing Registration No.TN-69 T-7381. The said vehicle, which was being transported on a lorry, was detained at the border check post at Amaravilla for the reason that the vehicle was not accompanied by relevant documents except a copy of the registration certificate. Thereupon Ext.P2 notice under Section 47(2) of the Kerala Value Added Tax Act 2003 and Rule 67 of the Kerala Value Added Tax Rules, 2005 was issued to the petitioner calling upon her to show cause against the proposed detention or to remit security deposit to the tune of Rs.4,04,000/-, which according to the second respondent was the amount of tax attempted to be evaded. This writ petition was thereupon filed challenging Ext.P2 and seeking a direction to the second respondent to release the excavator. 2. When this writ petition came up for hearing on 20/4/2010, the learned Government Pleader was directed to get instructions and the case was posted for further hearing to this WPC NO. 13421/2010 -2- day. Today, when the matter was take up for further hearing, the learned Government Pleader submitted that the petitioner has not produced any material to show that the excavator registered in the State of Tamil Nadu was transported to the State of Kerala in connection with the execution of any works contract and therefore the respondent is under the apprehension that the petitioner has sold the vehicle and brought it to the State of Kerala without paying tax due in respect of such sale. The learned counsel for the petitioner denied the said submission. The learned Government Pleader also submitted that, if the petitioner will co-operate with the hearing, the appropriate authority in the Commercial Taxes Department will pass final orders in the matter after adjudication within one week from today. 3. In the light of the aforesaid submissions and having regard to the fact that the petitioner has not produced any material to show that vehicle was transported to the State of Kerala in connection with the execution of a works contract, I dispose of this writ petition with a direction to the competent authority in the Commercial Taxes Department to pass final WPC NO. 13421/2010 -3- orders under Section 47 of the Kerala Value Added Tax Act 2003 after affording the petitioner a reasonable opportunity of being heard, expeditiously and in any event within one week from the date on which the petitioner produces a certified copy of the judgment. P.N.RAVINDRAN, JUDGE. dpk