IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH DECEMBER 2009 / 26TH AGRAHAYANA 1931 WP(C).No. 36550 of 2009(K) -------------------------- PETITIONER(S): --------------- AXIS ELEVATORS, VEEJAY TOWERS, 3RD FLOOR, SALIM RAJA ROAD, KADAVANTHRA-682 020. REPRESENTED BY MR.P.R.VIJAYAKUMAR- PROPRIETOR. BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 36550 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of December, 2009 J U D G M E N T 1. Petitioner is aggrieved by detention of parts of Elevators transported by virtue of interstate purchase. The goods in question was purchased by the petitioner on the strength of Invoice, copy of which is produced as Ext.P3, on payment of 2% Central Sales Tax against issuance of C-Form. Transport was intercepted on issuing Ext.P4 notice for the reason that original of Ext.P3 Invoice was not accompanied with the consignment, but only photocopy was available. 2. According to the petitioner it was only due to a bonafide mistake on the part of the consignor that the original invoice was not sent along with the transport. It is further submitted that the petitioner had immediately produced original of the Invoice before the respondent W.P.(C)No. 36550 of 2009 -2- which he was not prepared to accept. 3. The question as to whether there was any attempt to evade payment of tax, need not be decided in this writ petition, since an adjudication proceeding is contemplated under Section 47 of the Kerala Value Added Tax Act, 2003 (KVAT Act). Considering the fact that the petitioner is a registered dealer and considering the fact that the reason for detention noticed is only a discrepancy regarding the document accompanied the transport, I am of the opinion that pending finalisation of adjudication the goods can be released on the petitioner complying with formalities of furnishing Security Bond, as contemplated under the proviso to Section 47 (2). 4. In the result the writ petition is disposed of directing the respondent to release the goods detained under Ext.P4 along with the vehicle, on the petitioner furnishing Security Bond in the form prescribed under the KVAT Rules, without sureties, for the value of security demanded under Ext.P4, and also on producing of original W.P.(C)No. 36550 of 2009 -3- of Ext.P3 invoice before the respondent. 5. The competent authorities under Section 47 (5) & (6) of the KVAT Act are directed to expedite the adjudication proceedings and to finalise the same, after affording opportunity to the petitioner, as early as possible, at any rate within a period of one month from the date of release of the goods. C.K. ABDUL REHIM JUDGE shg/