IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 5TH OCTOBER 2009 / 13TH ASWINA 1931 WP(C).No. 876 of 2007(D) ------------------------------------- PETITIONER(S): --------------- M/S.M.A.CERAMICS (P) LTD., 34/136D, "SREE KAILAS", N.H.BYE PASS, EDAPPALLY, KOCHI-24. BY ADVS. MR.BOBBY JOHN, MR.TOMSON T.EMMANUEL. RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAX OFFICE, ERNAKULAM. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGRA MANJESHWAR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/10/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.876/2007 D APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE DTD. 05/01/2007 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P2: COPY OF THE TAX INVOICE NO.3083 DTD.11/12/2006 FOR RS.272656/- ISSUED BY M/S. ITALIA CERAMIC LTD., AHAMEDABAD, GUJARAT. P2(A): COPY OF THE TAX INVOICE NO.915 DTD. 03/01/2007 FOR RS.131552/- ISSUED BY M/S. PAVIT CERAMICS PVT.LTD., BHARUCH, GUJARAT. P3: COPY OF THE CONSIGNMENT NOTE NO.4520 DTD.11/12/06 ISSUED BY M/S. PUSHPAK LOGISTICS PVT.LTD. P3(A): COPY OF THE CONSIGNMENT NOTE NO.433 DTD. 03/01/2007 ISSUED BY M/S. PUSHPAK LOGISTICS PVT.LTD. P4: COPY OF THE NOTICE NO.618/06-07 DTD. 06/01/2007 ISSUED BY THE SECOND RESPONDENT DEMANDING ADVANCE TAX RS.33968/-. P5: COPY OF THE REQUEST DTD. 06/01/2007 SUBMITTED BEFORE FIRST RESPONDENT FOR PERMITTING TRANSPORTATION FROM COCHIN PORT TO PLACE OF BUSINESS OF THE PETITIONER WITHOUT REMITTING ADVANCE TAX. P6: COPY OF THE CIRCULAR NO.50/2006 DTD. 18/12/06 ISSUED BY THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss ANTONY DOMINIC,J. --------------------- W.P.(C).No.876 OF 2007 ------------------------ Dated this the 5th day of October, 2009. JUDGMENT In this writ petition prayer sought by the petitioner is against Ext.P1 and to declare that Ext.P6 circular is illegal. A further direction to the first respondent to permit the petitioner to transport ceramic tiles without insisting on payment of advance tax was also sought for. 2. In so far as the challenge against Circular No.50/2006(Ext.P6) is concerned, the challenge against the said circular has already been rejected by this court in the judgment reported in Fantacy Sales Corporation V. Sales Tax Inspector (2007(2) KLT 174). 3. In so far as the remaining prayers sought for are concerned, by the interim order dated 8.1.2007 , respondents 1 and 2 were directed to permit the petitioner to transport the goods covered by the invoices WP(c).No.876/07 2 to his business premises without insisting on documents of advance tax, on the petitioner executing self bonds. It is stated that accordingly goods were transported executing self bonds. Now what remains is that, the matter needs to be adjudicated, which shall be done by the first respondent. 4. It is clarified that it will be open to the first respondent to complete the adjudication in the matter with notice to the petitioner and as expeditiously as possible. Writ Petition is disposed of as above. (ANTONY DOMINIC) JUDGE vi/ WP(c).No.876/07 3