IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 30TH OCTOBER 2008 / 8TH KARTHIKA 1930 WP(C).No. 31565 of 2008(G) ---------------------------------------------- PETITIONER(S): ---------------------- M/S.COCHIN FIRE TECH, IST FLOOR, 36/159-B, S.N.COMPLEX, LISSY JN., NEAR NORTH OVERBRIDGE, KOCHI - 18. REPRESENTED BY IT'S MANAGING PARTNER, M.P.SREEKUMAR. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, K.V.A.T. CIRCLE II, KALAMASSERY. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31565 OF 2008 G -------------------------------------- Dated this the 30th October, 2008 JUDGMENT By Ext.P2, the goods came to be detained under Section 47 (2) of the Kerala Value Added Tax Act. The reason stated is that the consignment was not supported by transport or original copy of Invoice. Ext.P2 is dated 15.8.2008. Ext.P3 is a letter produced dated 28.8.2008 wherein it is stated that the consignor's Clerk committed a mistake and the transporter's copy has been forwarded. This Court directed the petition of the petitioner to be considered. Ext.P9 resulted. Therein, the Officer has insisted for giving security. It is stated that though notice was issued on 15.08.2008, the documents were produced only on 02.10.2008. 2. I heard the learned counsel for petitioner and the learned Government Pleader. Counsel for petitioner relies on Circular No.30/08 dated 1.7.2008. He further submits that the transporter's copy could be produced only now because there is WPC.31565/08 G 2 some delay occurred in getting the copy. Having considered the facts, the Writ Petition is disposed of modifying Ext.P9 and directing that if the petitioner remits fifty per cent of the amount demanded in Ext.P2 and furnishes a bond for the balance amount without sureties, the goods will be released to the petitioner. The adjudication process will be concluded in accordance with law, within a period of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge