IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 WA.No. 2011 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.25296/2009 Dated 07/09/2009 .................... APPELLANT(S): -------------- M/S HCL COMNET LTD., 806, SIDHARTH, 96, NEHRU PALACE, NEW DELHI-19, REPRESENTED BY ITS DEPUTY MANAGER, SRI. SREERANJ E.S. BY ADV. SRI.V.V.ASOKAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MUTHANGA-WAYANAD DISTRICT. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAX, WAYANAD. BY G.P. SRI. MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.A. No. 2011 OF 2009 -------------------------------------------- Dated this the 10th day of September, 2009 JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader for the respondents. The goods detained are ordered to be released by the learned single Judge against furnishing of Bank Guarantee for security amount. The case of the appellant is that the transaction does not attract tax in Kerala and so much so there is no justification to direct the appellant to furnish security. Having regard to the contentions raised in the appeal, we dispose of the Writ Appeal by directing the first respondent to refer the file to the adjudicating officer immediately on receipt of this judgment and there will be direction to the adjudicating officer to adjudicate the case and issue order to the appellant within ten days from the date of receipt of the file from the first respondent, who will forward the file on the date of receipt of a copy of this judgment itself. The appellant will appear before the adjudicating officer, take notice and appear for hearing on the posting 2 date given by him for compliance with the judgment. Since the appellant claims to be involved in same nature of transaction, it will be open to the appellant to make an application under Section 94 of the Act before the Commissioner for clarification about tax liability and if any such application is filed, there will be direction to the Commissioner to pass orders thereon at the earliest and in any case within one month from the date of filing of the application, provided the appellant takes notice and appears on the posting date for hearing. Issue photocopy of this judgment to both sides today itself. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3