IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 25791 of 2011(Y) -------------------------- PETITIONER: ------------------ RAJEEVAN K.S, PROPRIETOR, KAMANATHARAYIL SPICES, POOPPRA P.O.,IDUKKI DISTRICT, RESIDING AT KAMANATHARAYIL HOUSE, B.L.RAM,SOORYANELLY P.O., IDUKKI DISTRICT. BY ADVS. SRI.V.PHILIP MATHEW SRI.JEPH JOSEPH RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, COMBUMMETTU, IDUKKI DISTRICT 685 602. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BODIMETTU,IDUKKI DISTRICT 685 602. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY GOVT. PLEADER : SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMG W.P (C) No.25791/2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1 – COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES, ADIMALY P.O., IDUKKI DISTRICT. EXT.P2 – COPY OF THE DELIVERY NOTE DATED 17-09-2011. EXT.P3 – COPY OF THE DELIVERY NOTE DATED 18-09-2011 EXT.P4 – TRUE COPY OF THE DELIVERY NOTE DATED 22-09-2011 EXT.P5 – TRUE COPY OF THE JUDGMENT DATED 01-08-2011 PASSED BY THIS HON'BLE COURT IN W.P (c) No.11336/2011. RESPONDENTS EXHIBITS NIL TRUE COPY P.A. TO JUDGE AMG S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.25791 OF 2011 ---------------------------------------------- Dated this the 2nd day of November, 2011 JUDGMENT The petitioner is a trader in hill produce. The petitioner is aggrieved by restriction imposed by the sales tax check post authorities in the matter of transportation of hill produce in excess of ten bags on the ground that the check posts do not have facilities for weighing the goods transported. On the same question, I had passed a judgment in W.P.(C) No.26750/2009 and connected case, which reads as follows; “Petitioners in these two writ petitions are aggrieved by the restriction imposed by the respondents in the matter of transportation of hills produce. The restriction is to the effect that if the quantity of hill produce transported is more than ten bags, it shall be transported only through a particular check post. The reason stated is that in the other check posts, there is no weighbridge facility. According to the petitioner, in so far as the constitution provides that interstate trade shall be free throughout India the respondents cannot for their convenience make such arbitrary restrictions which are not supported by any legal provisions. 2. The contention of the learned Government Pleader is that this restriction has been imposed on the transporters to prevent evasion of tax. According to the respondents, circulars have been issued to the effect that hills W.P.(C)No.25791/11 2 produce of quantity of ten bags or above shall be transported only through a check post where there is facility of weighbridge. 3. I have considered rival contentions in detail. Certainly prevention of attempt to evade tax is the cardinal duty of the State. But while taking such measures, the State cannot violate the fundamental rights of the citizens. A citizen of India has a fundamental right to transport goods in accordance with law through any check post unless the law prohibits the same. Simply because the Government cannot provide weigh bridges in the check posts, the respondents cannot insist that the hills produce shall be transported only through a particular check post where there is a weighbridge. In the above circumstances, these writ petitions are disposed of directing the respondents to permit the petitioners to transport hills produce of any quantity through any check post provided the petitioners comply with all statutory provisions in respect thereof, without any condition that if the quantity exceeds ten bags, it shall be transported only through a particular check post. Writ petitions are disposed of as above. The said judgment is produced as Ext.P5 in this writ petition. The petitioner does not have a case that despite that judgment, any of the consignment transported by the petitioner has been detained at any check post. 2. The learned Government Pleader would submit that appropriate instructions have been issued to all check post authorities to comply with the directions in Ext.P5 judgment. W.P.(C)No.25791/11 3 In the above circumstances, no further orders are necessary in this writ petition and accordingly, the writ petition is closed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.25791/11 4