IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 12245 of 2009() ------------------------- PETITIONER(S): --------------- M/S.U.T.LTD., P.O.CHANDANAGAR,BUDGE BUDGE ROAD, 24 PARGANAS (S)WEST BENGAL AND HAVING ITS OFFICE AT ATI COMPOUND,KUNDACHIRA ROAD, ERANHOLI P.O., THALASSERY, REPRESENTED BY AUTHORISED SISGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,WALAYAR. 2. P.J.PRINCE REGENCY, 7/52, PDUVYPPU, ELANKUNNAPPUZHA PANCHAYATH,OACHANTHURUTH, KOCHI. R1 BY GOVERNMENT PLEADER SRI C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. -------------------------------------- W.P.(C).No.12245 of 2009 -------------------------------------- Dated: APRIL 15, 2009 JUDGMENT The petitioner is a public limited company engaged in the business of designing, manufacturing, supplying and commissioning of UT Ascent Hydraulic type passenger lift and is also a registered dealer under the West Bengal VAT and CST Act and under the Kerala Value Added Tax Act. The 2nd respondent is engaged in the construction of a hotel and for the said purpose the 2nd respondent is stated to have placed an order on the petitioner pursuant to which the petitioner has consigned hydraulic lift and accessories to the 2nd respondent. The same has been detained by the 1st respondent on the allegation that the consignee is not a registered dealer under the KVAT Act. The petitioner challenges Ext.P4. According to the petitioner, the 2nd respondent has placed orders for personal use and not for W.P.(C).No.12245 of 2009 2 re-sale and therefore it is not necessary that the 2nd respondent should be a registered dealer under the Act for the purpose of transporting the lift parts to the 2nd respondent. 2. The learned Government Pleader submits that in so far as the consignment consists of bulk parts, there is reason to suspect that the 2nd respondent may re-sell the parts. On a query from the court, the learned Government Pleader submits that the 2nd respondent can furnish a declaration to the effect that the consignment is for his personal use. I am of opinion that in such circumstances it is not necessary to detain the goods any further. 3. Accordingly the writ petition is disposed of with the following directions:- On the petitioner producing a declaration from the 2nd respondent to the effect that the goods in question are for his personal use and on furnishing a simple bond without W.P.(C).No.12245 of 2009 3 sureties covering the amounts stipulated in Ext.P4, the goods shall be released to the petitioner. The further proceedings pursuant to Ext.P4 shall be completed as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. S. SIRI JAGAN, J. JUDGE mt/-