IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 WP(C).No. 36519 of 2008(V) -------------------------- PETITIONER(S): --------------- MR. ABDUL REHIMAN, S/O. IBRAHIM HAJI, AGED 52 YEARS, RESIDING AT AYANKI VEEDU, ANCHUKUNNU P.O., WAYANAD DISTRICT. BY ADV. SRI.KRISHNA PRASAD. S RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES , WAYANAD. 2. INSPECTING ASST. COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. 3. THE VILLAGE OFFICER, ANCHUKUNNU VILLAGE OFFICE, ANCHUKUNNU P.O.,WAYANAD DIST. 4. THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 36519 OF 2008 V ```````````````````````````````````````````````````` Dated this the 12th day of December, 2008 J U D G M E N T Petitioner has approached this court challenging Exts.P5 and P6 notices. He seeks a direction to the 1st and 2nd respondents to release the goods detained by them. Further direction is sought to consider Exts.P1 to P4 and to pass fresh orders pursuant to Ext.P5 notice. 2. Case of the petitioner in brief is as follows. Petitioner is an agriculturist. He stocked black pepper yield of two years at his residence for the marriage expenses of his daughter. He applied for a certificate to the 3rd respondent village officer on 2.12.2008 as he wanted to transport the pepper to Beenachi near Sulthan Bathery town. He relies on Ext.P1 which is the certificate of ownership. Ext.P2 is the basic tax receipt issued by the 3rd respondent dated 22.10.2008. Ext.P3 is also a copy of the basic tax receipt dated 25.10.2008. The petitioner loaded 2170 Kg. of pepper in 31 bags on 2.12.2008 at around 4 pm. to be delivered at the house of his friend Sri.V.T.Abu Thahir near WPC.36519/08 : 2 : Sulthan Bathery so that the petitioner will be able to pledge the goods to borrow money from him or to find any prospective buyer. On the way to Sulthan Bathery, the vehicle broke down and a mechanic was brought from Kalpetta town and carried out repairs. By that time it was late night. But, the driver decided to deliver the goods at the house of Sri.V.T.Abu Thahir. On the way, the 1st respondent intercepted the vehicle at a place called Arivayal near Beenachi. Ext.P4 is the certificate issued by the 3rd respondent which is relied on by the petitioner. On 4.12.2008, the petitioner approached the 1st respondent with the necessary documents. He was handed over Ext.P5 notice. Ext.P5 is a notice issued under section 47(2) of the KVAT Act and Ext.P6 is a notice issued under section 49 of the Act. It appears to be issued to the owner of the vehicle. 3. I heard learned counsel for the petitioner and learned Government Pleader. 4. Learned counsel for the petitioner reiterates the contentions. He would point out that he is only an agriculturist and he is not concerned with the driver or the vehicle. As far as he is WPC.36519/08 : 3 : concerned, his goods were being transported to his friend in view of the marriage of his daughter. 5. Learned Government Pleader submits that the matter is being proceeded under section 49 of the KVAT Act. According to the petitioner, the petitioner has already produced Exts.P1 to P4 before the officer. 6. In such circumstances, writ petition is disposed of as follows. The 2nd respondent will consider the claim of the petitioner taking into consideration Exts.P1 to P4 and take an appropriate decision in the matter in accordance with law within one week from today with reference to the 2170 Kg. of black pepper. (K.M.JOSEPH, JUDGE) aks