IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 20TH OCTOBER 2008 / 28TH ASWINA 1930 WP(C).No. 30815 of 2008(R) --------------------------------------------- PETITIONER: ------------------ ALEMBIC LIMITED, 40/1568A,CANONSHED ROAD COCHIN 682 011, REPRESENTED BY J.S.BHATI, POWER OF ATTORNEY HOLDER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 2. ASSISTANT COMMISSIONER (ASSMT.), SPECILE CIRCLE II, COMMERCIAL TAXES, ERNAKULAM, KOCHI 682 015 3. STATE OF KERALA, REPRESENTED BY THE SECRETATY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 30815 OF 2008 R -------------------------------------- Dated this the 20th October, 2008 JUDGMENT Petitioner is aggrieved by the order of detention vide Ext.P6. It seeks a direction to the first respondent to release the goods without security. Briefly put, the case of the petitioner is as follows: Petitioner manufactures and sells allopathic medicines. Ext.P1 is a monthly return for September, 2008. Petitioner has filed E-Return on 8.10.2008. According to petitioner, petitioner Company sought to transfer some allopathic medicines to its calcutta Branch. Ext.P2 is the true copy of the transfer memo. Ext.P3 is the Delivery Note. The consignment to Calcutta has to be supported by Way Bill in Form No.50 of the West Bengal Value Added Tax Rules. Ext.P4 is such a Way Bill. Ext.P5 is the Lorry Receipt and it is while so that the goods were detained vide Ext.P6. 2. I heard the learned counsel for petitioner and the WPC.30815/08 R 2 learned Government Pleader. I feel that the petitioner should be permitted to represent the matter before the respondents for release of the goods on executing self-bond. Accordingly, the Writ Petition is disposed of as follows: If the petitioner represents the matter before the first respondent, the first respondent will consider and take a decision on the same in accordance with law, after hearing the petitioner also, within fortyeight hours of receipt of such application. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge