IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 9TH NOVEMBER 2010 / 18TH KARTHIKA 1932 WP(C).No. 33723 of 2010(M) ---------------------------------------- PETITIONER(S): ----------------------- CHACKO DAVID , WOODY WOOD WORKS, UDAYAMPEROOR PO, KSEB JUNCTION, KOCHI- 682 307. BY ADV. SRI.N.MURALEEDHARAN NAIR, SMT.K. HYMAVATHY. RESPONDENT(S): ------------------------- INTELLIGENCE OFFICER, SQUAD NO.1 COMMERCIAL TAXES, THIRUVANANTHAPURAM -695 005. BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33723 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 9th day of November, 2010 JUDGMENT Petitioner is aggrieved by interception of transport of wooden door frames, effected from the workshop of the petitioner at Udayamperoor to Thiruvananthapuram, for supplying at three distinct project sites of the consignee, M/s Skyline Foundation & Structurals (P) Ltd. 2. According to the petitioner, the consignment was effected on the basis of order placed by the consignee and the transport was accompanied by three specific invoices. It is submitted that the goods, which were intended for two cites at Sasthamangalam and Vellayambalam, were unloaded and the vehicle was proceeding towards Akkulam. The interception was made at Chackai Bye-pass Road. Notice under section 47(2) of the Kerala Motor Vehicles Taxation Act, 1976 (KAVAT Act) was issued by the respondent, in which the reason for detention mentioned is that, the name of the consignee is SFS Water Scope W.P.(C) No. 33723/2010 2 Apartment, TVPM, without specifically noting the work site. It is also mentioned that at the time of interception the vehicle was plying towards Kazhakoottam side. It is further mentioned that the bill number is “3”(three), even after the lapse of seven months in the assessment year of 2010-'11. 3. According to the petitioner, there was no mala fide intention in the transport. Since the vehicle was proceeding back to the work site at Akkulam, after unloading the goods at Sasthamangalam and Vellayambalam, it can only proceeded in the opposite direction at Chackai Bye-pass Road, is the contention. It is also contended that the petitioner was using bills under From 8D, and on the basis of instructions of the assessing authority the form of the bill was changed as “8CA”. Therefore, the serial number of the bill happened to be as No.3 with respect to the transport in question. 4. On the other hand, learned Government Pleader contended that there is every suspicion regarding genuineness of the transport. It is mentioned that no W.P.(C) No. 33723/2010 3 document was forthcoming with respect to the change of the form of the bill, and it is contended that at the time of interception the vehicle was proceeding on the opposite direction. According to learned Government Pleader, there was every reason to suspect an attempt in evasion of payment of tax. 5. Question whether there was any attempt in evasion of tax is a matter which need be decided on finalizing the enquiry. It is submitted that the petitioner is a registered dealer and he is regularly paying tax. Having considered the facts and circumstances, I am of the opinion that the goods can be released pending finalization of the enquiry, on the petitioner furnishing adequate security. 6. The writ petition is disposed of directing the respondent to release the goods detained under Ext.P3 notice along with the vehicle, on the petitioner furnishing security bond in the form prescribed under the KVAT Rules, without sureties. 7. The competent authority will finalise the enquiry at W.P.(C) No. 33723/2010 4 the earliest possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of six weeks from the date of release of the goods. C. K. ABDUL REHIM, JUDGE. mn.