IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 29TH JULY 2009 / 7TH SRAVANA 1931 WP(C).No. 21160 of 2009(L) -------------------------- PETITIONER: --------------- M/S.H & R JOHNSON (INDIA) LTD., KALLAI ROAD, CALICUT REPRESENTED BY ITS BRANCH MANAGER, SRI.UNNIKRISHNAN. BY ADV. MS. K.LATHA RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21160 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 29th day of July, 2009 JUDGMENT The petitioner has approached this Court challenging the interception of the goods as well as the vehicle as per Ext.P2 notice issued under Section 47 (2) of the KVAT Act stating that the actual assessable value even as per Ext.P1 invoice was much higher, which aspect is rebutted from the part of the petitioner stating that the actual value paid by the petitioner is only as shown in Ext.P1 and that the assessable value shown beneath might be attracted only after the actual instance of sale to be conducted in Kerala. The learned counsel for the petitioner further submits that, necessary advance tax has already been remitted by the petitioner and the certificate issued by the assessing officer to the check post authorities is also placed for consideration before this Court. 2. Heard the learned Government Pleader as well, who submits that, the petitioner can very well produce the said certificate before the second respondent to be verified and for further steps. 3. In the above facts and circumstances, the petitioner is directed to produce the certificate issued by the concerned authority regarding the payment of advance tax before the second respondent. On production of the same, the matter shall be and verified subject to the WP (C) No. 21160 of 2009 : 2 : satisfaction of the correctness and credibility of the said certificate, the vehicle as well as the goods detained pursuant to Ext.P2 shall be released to the petitioner forthwith, on further condition that the petitioner executes a 'simple bond' in respect of the balance amount. This will be without prejudice to the rights and liberties of the second respondent to pursue the adjudication proceedings in accordance with law, which shall be finalized as expeditiously as possible, at any rate within two months, from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd