IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 29712 of 2010(L) ---------------------------------------- PETITIONER(S): ------------------------- M/S.THRISSUR MARBLES & GRANITES PVT.LTD. TC XIII/800D, OPP.S.I.S.I.KANJANY ROAD, AYYANTHOLE, THRISSUR, REPRESENTED BY ITS EXECUTIVE DIRECTOR, SRI.ANISH FRANCIS. BY ADVS. SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQ.NO.IV, ERNAKULAM, DEPT. OF COMMERCIAL TAXES, GOVT. OF KERALA, EDAPPALLY, KOCHI-24, CAMP AT CTCP WALAYAR. 2. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, II CIRCLE, THRISSUR. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29712 of 2010 ------------------------------------------- Dated this the 6th day of October, 2010 J U D G M E N T ---------------------- In this case, by virtue of an interim order dt.28.9.2010, the Enquiry Officer was directed to conduct physical measurement of the Granite Slabs after unloading the same in the premises of the petitioner. A statement showing details of the measurements taken is made available for my perusal. It revealed that the extent of variation noticed in Ext.P4 and P5 has been considerably reduced. However, learned counsel for the petitioner still raises dispute regarding correctness of the measurement. It is pointed out that in normal business parlance there is a practice of allowing 10% margin towards probable wastage. Therefore the calculation need be made on that basis, is the contention. 2. It is submitted by the learned Government W.P.(C).29712/10-L -2- Pleader that on the basis of measurement conducted afresh, revised notices under Section 47(2) as well as under Section 69(1) of the KVAT Act is proposed to be issued. 3. Under the above circumstances, it is made clear that it is left open to the petitioner to participate in the enquiry which will be conducted based on revised notices. The petitioner will be at liberty to raise all contentions regarding the discrepancies in measurement before the Enquiry Officer. 4. With respect to release of the goods and the vehicle, it is directed that the goods as well as the vehicle shall be released on condition of the petitioner furnishing Bank Guarantee to the tune of Rs.10,790/- (which is the amount of security proposed as per the revised notice to be issued) for release of the vehicle pursuant to the proceedings initiated under Section 69(1), and also on furnishing Security Bond in the format provided under the KVAT Rules, without sureties, for the very same amount, for release of the goods with respect to the proceedings W.P.(C).29712/10-L -3- initiated under Section 47(2) of the Act. 5. On issuing revised notices the proceedings of enquiry shall be completed at the earliest possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb W.P.(C).29712/10-L -4- C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29712 of 2010 ------------------------------------------- Dated this the 28th day of September, 2010 O R D E R -------------- Petitioner is seriously disputing correctness of measurements noted in Ext.P4 notice and in the measurement chart attached therewith (Ext.P5). Since the W.P.(C).29712/10-L -5- only reason for detention of the goods is variation in quantity of the Granite Slabs, I am of the opinion that a physical measurement should be conducted by the Enquiry Officer (authorised officer) after unloading the slabs, for the purpose of finalising the proceedings. 2. Under such circumstances, the competent Enquiry Officer having jurisdiction in the matter shall arrange a physical measurement of the Granite Slabs, at the business place of the petitioner at Thrissur, after unloading the same. The measurement shall be done with the assistance of an expert, either a Chartered Engineer or any competent officials of the Government departments. It is further made clear that on unloading the goods at the petitioner's place of business, the vehicle in question shall be detained in safe custody by the 1st respondent, till further orders. 3. The measurement as directed shall be done within three days from today. A report in this regard shall be submitted to this court on or before 01/10/2010. W.P.(C).29712/10-L -6- Post the matter for further consideration on 04/10/2010. Hand over. C.K.ABDUL REHIM, JUDGE. okb