IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 30TH SEPTEMBER 2008 / 8TH ASWINA 1930 WP(C).No. 29105 of 2008(M) -------------------------- PETITIONER(S): -------------------- M/S.FINSERE SALES AND SERVICES LTD. 2ND FLOOR, SAGARASREE COMPLEX, OPP. ESSEN THEATRE SOUTH NADA, KODUNGALUR, TRISSUR DISTRICT REPRESENTED BY ITS CHAIRMAN SRI.C.K.BALAN. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETAIATE,THIRUVANANTHAPURAM 4. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES. KODUNGALUR, THRISSUR DISTRICT. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 29105 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of September, 2008 JUDGMENT Petitioner challenges Ext.P4. Ext.P4 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act detaining the goods noting that 'as per the documents produced, the dealer is not a registered one. Hence evasion of tax is suspected'. 2. The case of the petitioner in brief is as follows: The petitioner is a Limited Company engaged in the business as insurance agency and corporate services of M/s. Bajaj Alliance Limited. For the purpose of distributing office file to its Field Executives, petitioner placed purchase order of 5000 office files to M/s. Parshwanath Imp-Exp and Trading Corporation, Lal Bagh Road, Bangalore. Of the same 1600 were supplied without any difficulty at the Check Post. Subsequently the balance quantity of 3400 were supplied through an approved parcel agency. It was intercepted and notice was issued. Petitioner relies on Ext.P9 series of orders to pray that the goods may be directed to be released on self bond without sureties. He also points out that the when the goods were detained, he was called upon to produce Form 16 countersigned by the officer. He approached the Commercial Tax Officer, Kodungallur by filing Ext.P5. But WPC. 29105/2008. 2 he refused to sign it. Ext.P6 is the Form 16 without counter signature. Ext.P8 Circular dated 15.2.2008 is relied on by the petitioner. In the same the subject reads as transport of goods by persons other than registered dealers and it is stated that by the Circular the Commissioner inter alia directed that the certificate of ownership in Form 16 under the KVAT Act need not be countersigned by the assessing officer hereafter. According to the learned counsel for the petitioner, the petitioner has produced Form 16 and in the light of the Circular this court may direct the release of the goods on bond without sureties. 3. I feel that having regard to the facts present in this case the goods should be directed to be released on the petitioner executing bond without sureties. Accordingly, the writ petition is disposed of as follows: There will be a direction to the first respondent to release the goods detained vide Ext.P4 upon petitioner executing a self bond without sureties for the amount demanded in Ext.P4. Adjudication will be completed at the earliest and at any rate within a period of two months from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb