IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 6TH DECEMBER 2010 / 15TH AGRAHAYANA 1932 WP(C).No. 3789 of 2008(A) -------------------------------------- PETITIONER(S): ------------------------ SHAIJO.M.M., PROPRIETOR, MANGALY ROCK PRODUCTS, BLDG.NO.VI/349 A, 349 B, AMALAPURAM, AYYAMPUZHA, PIN 683 581. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ANGAMALY. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. R1 & R2 BY GOVERNMENT PLEADER DR. K.P.PRADEEP (TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.3789/2008 A APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT, DTD. 04/06/2007. P2: COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER UNDER CST ACT. P3: COPY OF THE PROFORMA INVOICE FOR THE PURCHASE OF MACHINERY, DTD. 17/01/2008. P4: COPY OF THE PURCHASE ORDER ISSUED BY THE PETITIONER DTD. 22/01/2008. P5: COPY OF THE DELIVERY ORDER ISSUEDBY THE L&T FINANCE LTD. IN FAVOUR OF M/S. L & T KOMATSU LTD. P6: COPY OF THE 'C' FORM ISSUED BY THE PETITIONER TO THE CONSIGNOR FOR THE SUPPLY OF MACHINERY. P7: COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 47 (2) DTD. 29/01/2008. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss T.R. RAMACHANDRAN NAIR, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C). No.3789/2008-A ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 6th day of December, 2010 J U D G M E N T The petitioner herein approached this Court, challenging Ext.P7 notice issued by the second respondent detaining machinery-Hydraulic Excavator in the check-post. As per the interim order dated 01/02/2008, this Court directed release of the same on executing a simple bond without sureties to satisfy any demand following finalisation of proceedings. If the adjudication is not over, the authority competent will be free to proceed in accordance with law in the matter with notice to the petitioner. The writ petition is accordingly, closed. (T.R. Ramachandran Nair, Judge.) ms