IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33402 of 2009(U) -------------------------- PETITIONER(S): --------------- M/S.SHRI GANESH ENTERPRISES, KARIPPAYI ROAD, KALAMASSERY, REPRESENTED BY AMIT JAIN, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, KALAMASSERY. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33402 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. Writ petition is filed seeking direction to release goods detained by the 2nd respondent on issuing Ext.P4 notice under Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Petitioner is a registered dealer under the provisions of the KVAT Act. The goods under transport are Synthetic Rubber imported from Tokyo, Japan. It was imported at Delhi and from there it was transported to Kerala. According to the petitioner the transport was accompanied by the purchase invoice, bill of entry and delivery chellan. The reason for detention mentioned in Ext.P4 is that the transport was not accompanied by documents as required under Section 46(3)(e) of the KVAT Act. Further it is alleged that the bill of entry, which was accompanying the transport, was only a xerox copy. Hence genuineness of the transport was suspected. 2. According to the petitioner immediately on receipt of Ext.P4 notice, originals of all relevant documents were furnished to the 2nd respondent, along with a covering letter, Ext.P5. But even after receipt of originals of all the relevant documents, the 2nd respondent is not inclined to release the goods, is the W.P.(C).33402/09-U 2 complaint. 3. It is evident from the records that the goods under transport is imported from a foreign country, meant for sale within the State of Kerala. The petitioner is a registered dealer. Therefore I am of the opinion that pending finalisation of adjudication under Section 47 the goods can be released on the petitioner furnishing proper security. 4. Therefore the writ petition is disposed of directing the 2nd respondent to release the goods along with the vehicle detained under Ext.P4, on condition of the petitioner remitting 50% of the amount demanded under Ext.P4, towards Advance Tax, without prejudice to finalisation of adjudication under Section 47 and without prejudice to imposition of penalty if found ultimately liable. The petitioner shall also furnish security bond in the format provided under the KVAT Rules, without sureties, for the balance amount. 5. The competent authority under Section 47 is directed to expedite adjudication and to finalise the same after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within two months from the release of the goods. C.K.ABDUL REHIM, JUDGE. Okb