IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13144 of 2011(P) -------------------------- PETITIONER(S): --------------- KARTHIKEYAN, AGED 35 YEARS, S/O NATARAJAN, MANAGING PARTNER, NANDAKUMAR INDUSTRIES, NO.1, 153, NO.103, V.K.K.MENON ROAD, NEW SIDDHAPUDUR ROAD, COIMBATORE-641044. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678624. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678624. 3. M.S.M.ABDUL RAHUMAN KUNJU, CASHEW IMPORTER AND EXPORTER, CHANDANATHOPE P.O., QUILON-691601. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, COMMERICAL TAX DEPARTMENT, TRIVANDRUM-695001. SPECIAL GOVERNMENT PLEADER ADV.SRI.K.P PRADEEP -1,3 &4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T. RAVIKUMAR, J. -------------------------------------------- W.P.(C). NO.13144 OF 2011 -------------------------------------------- Dated this the 10th day of May, 2011 JUDGMENT The petitioner is the Managing Partner of a firm by name 'Nandakumar Industries'. The vehicle bearing registration No.TN 66C 7355 belonging to the said firm was intercepted by the first respondent and the vehicle and the goods were taken into custody. Thereafter, Ext.P3 notice was issued to the petitioner. This Writ Petition has been filed challenging Ext.P3 and seeking issuance of a writ of mandamus commanding respondents 1 and 2 to release the vehicle after unloading the goods in the safe custody of respondents 1 and 2. According to the petitioner, the consignor and consignee are not coming forward claiming the goods. It is in the said circumstances that this Writ Petition has been filed mainly with the aforesaid reliefs. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader. The learned Government Pleader submitted that Ext.P3 is a notice issued under Section 67H of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). In respect of the goods in W.P.(C) NO.13144/2011 2 question, the concerned parties are also liable to be proceeded against under Sections 47(2) and 69 of the Act, it is further contended. I do not think that this Court should consider such matters at this stage. It will be open to the respondents to take appropriate steps, in accordance with law, against the concerned parties. In this case, the question to be decided is whether the petitioner is entitled to get released the vehicle in question. The learned Government Pleader submitted that in case the petitioner pays the penalty imposed under Ext.P3, the vehicle in question would be released to the petitioner. The learned counsel for the petitioner submitted that the petitioner is prepared to pay the penalty under protest. In view of the rival submissions, this Writ Petition is disposed of granting liberty to the petitioner to pay the penalty, in terms of Ext.P3, for the purpose of getting the vehicle in question released. In case the petitioner pays the amount under protest, the vehicle shall be released to him without any further delay. (C.T. RAVIKUMAR, JUDGE) spc W.P.(C) NO.13144/2011 3 C.T. RAVIKUMAR, J. JUDGMENT September, 2010 W.P.(C) NO.13144/2011 4