IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND MARCH 2010 / 11TH PHALGUNA 1931 WP(C).No. 6640 of 2010(D) ------------------------- PETITIONER: -------------- SRI.P.NARAYANAN MENON(P.N.MENON), S/O.LATE SRI.PARAMESWARAN NAIR AND PARUKUTTY AMMA, PADASSERY HOUSE, POTHORE, TRICHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 2. THE INSPECTING ASST. COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, TRICHUR. 3. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.Ramachandra Menon, J. ------------------------------------------ W.P.(C) No.6640 of 2010 ------------------------------------------ Dated this the 2nd day of March, 2010 JUDGMENT The petitioner is aggrieved by the detention of the goods transported by the petitioner by issuing Exts.P2 and P3 notices under Section 47(2) of the Kerala Value Added Tax Act, whereby the materials have been detained demanding security in respect of the same, doubting evasion of tax. 2. The course and procedure pursued by the respondents are subjected to serious attack by the learned counsel for the petitioner stating that the authority concerned has not given effect to the Circular No.20/2005 dated 8.8.2005, whereby the duty cast upon the first respondent to forward all the concerned records to the second respondent immediately on detention, has not been pursued by the said respondent; which in turn has caused irreparable loss and W.P.(C) No.6640 of 2010 - 2 - hardship to the petitioner. Learned counsel for the petitioner further submits that the goods have been purchased by the petitioner for own use in connection with construction of a house having a plinth area of 2241.52 M² and that the position in this regard has been duly certified by the concerned Tahsildar as revealed by Ext.P7. 3. The learned Government Pleader appearing for the respondents submits that Exts.P2 and P3 proceedings for detention were on 8.2.2010 whereas Ext.P7 certificate has been procured by he petitioner only subsequently, that is on 23.2.2010. Similarly, it is brought to the notice of this Court that Ext.P8 certificate of ownership is not dated at all. The learned Government Pleader also submits that the matter can be caused to be adjudicated by the concerned authority within a period of one week. 4. Taking note of the contentions raised by either W.P.(C) No.6640 of 2010 - 3 - side, the concerned respondent is directed to pursue the adjudication exercise which shall be finalized in accordance with law and after hearing the petitioner within a period of one week from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment before the first respondent on which event the proceedings shall be finalized by him and if the same is to be finalized by the second respondent all necessary records along with his statement shall be forwarded by the first respondent to the second respondent within three days from the date of production of a copy of this judgment. Writ petition is disposed of accordingly. P.R.Ramachandra Menon, Judge vns