IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 12748 of 2007(P) -------------------------- PETITIONER(S): --------------- SAKEER P.S., PUTHENPURAKKAL HOUSE, ERATTUPETTAH - 2, KOTTAYAM DISTRICT. BY ADV. SRI.BABY THOMAS SRI.LATHEESH SEBASTIAN RESPONDENT(S): --------------- 1. THE ASSISTANT EXCISE COMMISSIONER, KOLLAM. 2. THE EXCISE INSPECTOR, SASTHAMKOTTA, KOLLAM DISTRICT. 3. THE REGIONAL TRANSPORT OFFICER, KARUNAGAPPALLY, KOLLAM DISTRICT. 4. THE ASSISTANT COMMERCIAL TAX OFFICER, KOTTARAKKARA. GOVERNMENT PLEADER SRI. P.M. MANOJ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12748 of 2007 EXHIBITS ------------ PETITIONER'S EXHIBITS ------------------------------ P1: TRUE COPY OF THE VEHICLE RELEASE ORDER OF THE 1ST RESPONDENT DT. 9.1.07 P2: TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 8.2.07 P3: TRUE COPY OF THE REGISTRATION PARTICULARS OF THE VEHICLE AS ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT P4: TRUE COPY OF THE CIRCULAR BEARING NO.19/06/CT DT. 8.5.06 // TRUE COPY // PA TO JUDGE THOTTATHIL B. RADHAKRISHNAN, J. ....................................................................... WP (C) NO. 12748 of 2007 ............................................... Dated this the 29th day of March, 2010 J U D G M E N T The petitioner purchased a vehicle in an auction conducted by the first respondent. His allegation is that as against 4% of the bid amount leviable as VAT, an amount @ 12.5%of the bid amount was collected towards VAT. The vehicle in question, going by the controverted statement of the petitioner, was involved in an Abkari Case; in Crime Number 65/05 of the Excise Range Office, Sasthamcotta. It was sold in public auction on 30.11.2006. This is also evidenced by Exhibit P1. Going by Exhibit P4 Circular No.18/06/CT, the tax leviable in cases of such transaction is only 4%. Accordingly, this writ petition is allowed, ordering that sales tax collected in excess of 4% WP (C) NO. 12748 of 2007 2 in relation to the sale covered by Exhibit P1 shall be refunded within two months from now. Writ petition ordered accordingly. Sd/- THOTTATHIL B. RADHAKRISHNAN JUDGE. //True Copy// PA to Judge rkc