IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 25TH MARCH 2009 / 4TH CHAITHRA 1931 WP(C).No. 9551 of 2009(L) ------------------------- PETITIONER(S): --------------- M/S.HINDALCO INDUSTRIES LTD., CENTURY BHAVAN, DR.ANNIE BASANT ROAD, MUMBAI-25, MAHARASHTRA, REPRESENTED BY IT'S SENIOR MANAGER (PLANNING AND WAREHOUSING), SRINANTA KUNDU. BY ADV. SRI.BOBBY JOHN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SR.GOVT.PLEADER SRI.MOHAMMED RAFIQ K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.9551 of 2009-L = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 25th day of March, 2009. JUDGMENT 1.Petitioner seeks to quash Exts.P3 and P3(A) notices issued by the first respondent and also seeks a direction for release of the goods and vehicle detained pursuant to those notices. 2.I have perused the contents of Exts.P3 and P3(A) and also Ext.P5 reply given by the petitioner, the consignor. The consignees are dealers registered under the KVAT Act and there is no reason to assume that there is any ground of any violation of laws apart from the objections noted in Exts.P3 and P3(A). The petitioner is in the course of satisfying purchase orders placed by the consignees in terms of Ext.P1 and P1(A) and the invoices raised are also produced as Exts.P2 and P2(A). WP(C)9551/09 -: 2 :- In the aforesaid circumstances, having regard to the contents of Ext.P5 reply, it is ordered that on the petitioner executing a simple bond without sureties to satisfy any demand that may follow the conclusion of proceedings initiated as per Exts.P3 and P3(A), the goods and vehicle detained as per those notices could be released, subject to proceedings to be concluded. The competent authority will conclude the proceedings at the earliest following the release of the vehicle and goods as directed above. All other issues are left open. The writ petition is ordered accordingly. Issue copy today itself. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/250309