IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 26TH AUGUST 2009 / 4TH BHADRA 1931 WP(C).No. 24557 of 2009(L) ----------------------------------------- PETITIONER: ------------------ P.M.RUBEEL, B.M.P.TRADERS, PANAYAPALLY, KOCHI-2. BY ADV. SRI.A.KUMAR RESPONDENT: -------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA. BY. MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON , J. ========================== W.P.C No. 24557 of 2009 ========================== Dated this the 26th day of August, 2009. JUDGMENT The goods transported by the petitioner in a private car bearing Register No.KL-7AV/7778 were intercepted by the respondent on 21.8.2009, leading to Ext.P4 notice issued U/s.47 of KVAT Act, suspecting evasion of tax and demanding to furnish security. The incriminating circumstances noted therein are: 1. That the goods under transport are in bulk quantity intended for sale. But the document accompanied is an invoice cum delivery challan book 003 to 100 in which the leaves are used up to 050. Issued copies of invoice were seen not dated and they are not in the prescribed form as prescribed under KVAT Act, 2003. 2. No van permit accompanied 3. No stock register accompanied. 4. It is not proved whether the delivery challan has been declared before the assessing authority. 2. In response to Ext.P4, the petitioner preferred Ext.P5 reply, stating that there was no instance of sale; that the petitioner was only transporting the materials on the basis of Ext.P1 agreement and that the owner of the said goods remained to be Messrs Reliance Big TV Limited and the ownership was never intended to be passed on to the end- users. It is also stated that the petitioner was benefited only an extent of Rs.100/- towards Commission charges and nothing more. Reliance is also placed on Ext.P2 invoice and Ext.P3 which is a specimen of invoice - cum delivery challan. 3. The learned Govt. Pleader appearing for the respondent submits that the contentions raised by the petitioner are not all correct or sustainable and that the goods were being transported without valid documents as contemplated U/s.46 (3) of the Act. It is also stated that this is a clear instance of sale as the goods were intended to be supplied to some other dealers, and that too, it was being transported in a private car with tinted glasses. 4. After considering the facts and circumstances, this Court finds that the vehicle as well as the goods can be released to the petitioner on condition that the petitioner satisfied 50% of the amount shown in Ext.P4 either in cash or by way of bank guarantee, simultaneously furnishing a 'personal bond' for the balance amount specified. Satisfying the said condition, the goods shall be released to the petitioner forthwith. This will be without prejudice to right of respondent to pursue the adjudication proceedings, which however shall be finalized as expeditiously as possible at any rate within 2 months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE SS IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 26TH AUGUST 2009 / 4TH BHADRA 1931 WP(C).No. 24557 of 2009(L) ----------------------------------------- PETITIONER: ------------------ P.M.RUBEEL, B.M.P.TRADERS, PANAYAPALLY, KOCHI-2. BY ADV. SRI.A.KUMAR RESPONDENT: -------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA. BY. MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: