IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 14933 of 2008(C) -------------------------- PETITIONER: ------------ P.A. VENUGOPAL, BRANCH MANAGER, M/S. PATEL ROADWAYS LIMITED, T.D. ROAD, ERNAKULAM, KOCHI-682 014. BY ADV. SRI.P.V.BABY SRI.JOSHY THANNICKAMATTAM RESPONDENTS: ------------- 1. THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER SRI.C.K.MADHAVAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 14933 OF 2008 C ```````````````````````````````````````````````````` Dated this the 23rd day of May, 2008 J U D G M E N T Briefly put the case of the petitioner is as follows. 2. Petitioner is the Branch Manager of M/s.Patel Roadways Limited at Ernakulam. M/s.Everest Industries Limited, Coimbatore is a regular importer of PVA Fibre Grade W1 from China through Cochin Port Trust. M/s.Patel Roadways is an approved carrier for the transportation of the products to M/s.Everest Industries Limited. Every month, they are sending 50 to 75 truck loads of PVA Fibre Grade W1 regularly. Ext.P1 is a copy of the declaration issued by M/s.Everest Industries Limited. The clearing agent also issued Ext.P2 declaration. Ext.P3 is the import details issued by the Cochin Port Trust. Ext.P4 is the receipt for import duty paid. Ext.P5 contains details regarding the importation of the goods. The goods were allegedly transported by Ext.P6 WPC.14933/08 : 2 : invoice. While the goods were transported, according to the petitioner, transit pass under section 16 of the Kerala Value Added Tax Rules 2005 has also been entrusted to the driver of the vehicle. But, the driver was replaced as he was not well and he was taken to the hospital and the substituted driver, by oversight, missed to obtain the transit pass and also did not obtain the seal in the transit pass. Ext.P7 is produced as the transit pass. Ext.P8 is a notice issued under section 17A of the Kerala Value Added Tax Rules 2005. Therein, it is stated that the goods were not declared at the Commercial Tax Facilitation Centre, Ernakulam, Cochin Port Trust or enroute check post at Karukutty and also not obtained any transit pass under section 48(b) of the Kerala Value Added Tax Act 2003. The petitioner has submitted Ext.P9 explanation. The petitioner seeks a direction to release the goods along with the vehicle without insisting on the deposit under Ext.P8 and also seeks declaration. 3. I heard the learned Government Pleader also. I WPC.14933/08 : 3 : would think that the petitioner has filed his objections as per Ext.P9 and in the interests of justice, I feel that there should be a direction to the 2nd respondent to consider Ext.P9 and take a decision in accordance with law, after hearing the petitioner also, as expeditiously as possible and, at any rate, within a period of one week from the date of receipt of a copy of this judgment. Ordered accordingly. This writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks