IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 WP(C).No. 3671 of 2009(K) -------------------------------------------- PETITIONER(S): ----------------------- VITHAL BOSE , AGED 39 YEARS S/O. P.T.APPU, PROPRIETOR PIONEER ROADWAYS, 30/1852 B, RICE RESEARCH ROAD, VYTTILA, KOCHI, RESIDING AT POOTHANAPPILLY HOUSE, PONNURUNNI, VYTTILA, KOCHI. BY ADV. SRI.M.K.ABOOBACKER RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, THRISSUR. 2. THE GOVT. OF KERALA REPRESENTED BY THE SECRETARY COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3671 OF 2009 K -------------------------------------- Dated this the 6th February, 2009 JUDGMENT Petitioner challenges Ext.P3 series of notices issued under Section 47(2) of the Kerala Value Added Tax Act. Reasons stated are as follows: “The vehicle with goods under transport was intercepted and checked at Cherpu. As per the documents the goods are being transported from Ernakulam to Chalakudy. On verification of the documents, it is seen that the goods are not declared at the en route check posts at Karukutty/Kottapuram. Non declaration of goods at the check posts are with a malafide intention to suppress the turnover and thereby evade payment of tax due on the above goods to the exchequer.” 2. According to the petitioner, petitioner is the owner of a Parcel Service doing business for the past twenty years. The route was arranged as Ernakulam - Mala - Kodungalloor - Peringottukara - Cherppu - Chevoor - Thrissur - Chalakkudy - WPC.3671/09 K 2 Ernakulam. Ext.P1 is produced as the Trip Sheet. When the vehicle reached at Chevoor, it was detained. It is the case of the petitioner that there were twenty consignors' goods in the vehicle. According to petitioner, the driver produced the bills and connected records of the goods and it is thereafter that Ext.P3 series of notices were issued. 3. I heard the learned counsel for the petitioner and the learned Government Pleader. Learned Government Pleader was asked to get instructions regarding the route of the petitioner. Learned counsel for the petitioner points out that there is no complaint about the goods not being accompanied by necessary documents. Learned Government Pleader on instructions submits that the petitioner is correct in contending that there is no check post along the route taken by the petitioner. 4. Having regard to the circumstances, I feel that Ext.P3 series of notices are to be modified. Accordingly, the Writ Petition is disposed of modifying Ext.P3 series and directing that if the petitioner executes simple Bond for the amounts WPC.3671/09 K 3 demanded in Ext.P3 series, the goods and the vehicle will be forthwith released to the petitioner. The adjudication will be completed within a period of three months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge