IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 WP(C).No. 7580 of 2008(B) ------------------------- PETITIONER: -------------- K.RAJAN, KULANGARATH, LALU NIVAS, PARAKKUZHY PADOM, NEAR THALI N.S.S. SCHOOL, CHALAPPURAM P.O., KOZHIKODE-2. BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER, (COMMERCIAL TAXES DEPARTMENT), SQUAD NO.1, NIRMAL ARCADE, ERANJIPPALAM, KOZHIKODE. 2. INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), COMMERCIAL TAXES DEPARTMENT, NIRMAL ARCADE, ERANJIPPALAM, KOZHIKODE. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7580 OF 2008 B ==================== Dated this the 6th day of March, 2008 J U D G M E N T In this writ petition, petitioner prays for release of electrical goods belonging to him evidenced by Exts.P1 to P3, on remittance of tax due thereon. Further prayer sought is to require the respondents not to proceed with the auction of the goods covered by Exts. P1 to P3. Petitioner submits that he had purchased 186 fans from a dealer in Goa and the same was sent in two consignments through railway. Ext.P3 is produced as the way bill. It is stated by the petitioner that when the goods reached Kozhikode, the respondents seized the goods alleging evasion of duty. According to him, despite pleading readiness to pay the tax and penalty, the goods were not released and it is now proposed to be auctioned. 2. On the other hand, learned Government pleader submits that goods were transported without any documents by WPC 7580 08 :2 : third parties, who on investigation were found to be only carriers. It is stated that Department has initiated proceedings under Section 47(16) of the KVAT Act and goods were ordered to be confiscated by order dated 28/2/2008. It is also stated that after completing all formalities, auction is now scheduled to be held on 7/3/2008 and at that stage this writ petition has been filed. 3. As already noticed in this writ petition, the prayer sought is for releasing the electrical goods covered by Exts.P1 to P3. There is no challenge against the order of confiscation passed under Section 47(16) either in appeal or in this writ petition. From the facts it is obvious that proceedings have culminated in an order under Section 47(16) and since the same order remains unchallenged, petitioner cannot get any relief in this writ petition. Writ petition fails and is dismissed. ANTONY DOMINIC,JUDGE. Rp