IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 19TH DECEMBER 2008 / 28TH AGRAHAYANA 1930 WP(C).No. 37421 of 2008(E) -------------------------- PETITIONER(S): --------------------- P.A. GAFOOR, PROPRIETOR, DIRECT TO CUSTOMER, MIG-343, PANAMPILLY NAGAR, COCHIN-36. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.37421 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2008 JUDGMENT Petitioners challenge Ext.P5. Ext.P5 is a notice under Section 47 of the Kerala Value Added Tax Act. 2. I heard learned counsel for the petitioners Sri. K.N. Sreekumar and the learned Government Pleader. 3. Learned counsel for the petitioners contends that this is case where the goods have been delivered by the first petitioner to the consignee, namely, the second petitioner and therefore there is no jurisdiction at all to initiate proceedings under Section 47(2) of the KVAT Act. He further points out that actually it is only a case where the first petitioner, a dealer in products purchased goods from M/s. Samsung India Electronics (P) Ltd and the second petitioner placed an order for supplying it to its 88 members for which the SNDP Taluk Union will be arranging bank loan to the units formed at village level as a part of the welfare measures introduced by the union. Ext.P3 is an invoice and Ext.P4 are bills. It is stated that the goods transported were delivered on 10.12.2008 and it is after completing the transit that Ext.P5 was issued. It is submitted that the first petitioner is a dealer registered under the KVAT Act. WPC.37421/2008. 2 4. Having regard to the totality of facts, the writ petition is disposed of directing the first respondent to release the goods detained vide Ext.P5 to the petitioners upon the petitioners executing simple bond for the amount demanded in Ext.P5 and also upon production of a copy of the certificate showing registration of the first petitioner under the KVAT Act. (K.M. JOSEPH, JUDGE) sb