IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 3RD APRIL 2007 / 13TH CHAITHRA 1930 WP(C).No. 11508 of 2007(T) -------------------------- PETITIONER: -------------- TRINETHRA SUPER RETAIL LTD., 7TH FLOOR, APPLE TOWERS,N.H.BYE PASS, COCHIN REPRESENTED BY ITS REGIONAL COMMERCIAL MANAGER BIJU JOSE THOMAS. BY ADV. SRI.A.KUMAR RESPONDENTS: ----------------- 1. COMMERCIAL TAX INSPECTOR , COMMERCIAL TAX CHECK POST, VELANTHAVALAM. 2. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE-III, ERNAKULAM. BY SR.GOVT. PLEADER MR.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/04/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF NOTICE DATED 30.3.2007 ISSUED BY THE 1ST RESPONDENT. / TRUE COPY / K.BALAKRISHNAN NAIR, J. --------------------------- W.P.(C) No.11508 of 2007 -------------------------- Dated this the 3rd day of April, 2007. JUDGMENT The petitioner who is a registered dealer under the Kerala Value Added Tax Act, 2003 challenges Ext.P1 notice issued under Section 47(2) of the said Act. The allegation raised therein is that the goods are not accompanied by Form 16 declaration prescribed under Rule 58(18) of the Kerala Value Added Tax Rules. The petitioner submits that the said form is meant for use of those who are not registered dealers. 2. Heard learned Government Pleader for the respondents also. 3. The goods in respect of which Ext.P1 has been issued shall be released to the petitioner on executing a simple bond without sureties. The Commercial Tax Officer (Enquiry) having jurisdiction over the matter will finalize the proceedings initiated by issuing Ext.P1 in accordance with law within two months from the date of production of a copy of this judgment. The writ petition is disposed of as above. K.BALAKRISHNAN NAIR, Judge vns.