IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 28TH NOVEMBER 2011 / 7TH AGRAHAYANA 1933 WP(C).No. 30629 of 2011(C) ------------------------------------ PETITIONER : - ---------------------- CYRIAC JACOB, TWO STAR PLY, KALIPARAMBIL, 35/735, VAZHICHERRY, ALAPPUZHA. BY ADVS. SRI.S.SANAL KUMAR SMT.BHAVANA VELAYUDHAN SMT.T.J.SEEMA RESPONDENTS : - -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. THE COMMERCIAL TAX OFFICER (WC) KALLUPALAM, ALAPPUZHA - 688 001. 3. THE OFFICER-IN-CHARGE, KERALA VALUE ADDED TAX AND SALES TAX CHEQUE POST, CHINNAR, IDUKKI DISTRICT, PIN - 685 501. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THE OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30629 of 2011(C) APPENDIX PETITIONER'S EXHIBITS : EXT P1 : COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE KERALA VALUE ADDED TAX RULES 2004. EXT P2 : COPY OF THE CIRCULAR NO. 16 / 2011 DATED 26.08.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30629 of 2011 ---------------------------------------------- Dated this the 28th day of November, 2011 JUDGMENT The petitioner is a trader, who wants to transport goods through check posts. According to the petitioner, for the purpose of the transport of the goods to Tirunalveli, the shortest possible route is through the Chinnar check post. But the check post does not have online facility. Therefore, in view of Ext.P2 Circular No.16/2011 dated 26.8.2011 making it compulsory in respect of consignments for which advance tax is to be paid to go through check posts having online facility, the petitioner is constrained to travel additional 120 Kilometers. It is under the above circumstances the petitioner has filed this writ petition challenging Ext.P2 Circular, whereby it has been directed that consignments for which advance tax has been paid, shall be transported only through the check posts mentioned therein. 2. On instructions, the learned Government Pleader W.P.(C)No.30629/11 2 submits that Ext.P2 Circular has been modified by two other Circulars namely Circular No.4/2011 dated 1.3.2011 and Circular No.22/2011 dated 28.10.2011. In Circular No.4/2011, copy of which has been made available to me by the learned Government Pleader, it is stated thus: “ xxx xxx xxx 3) Those dealers, who are consigning goods through any check posts, not using e-consignment, should remit advance tax through online. After making payment, respective utilization can be done from the assessment circle or Check post based on the invoice produced by the dealer. If the amount is utilized from assessment circle, a system generated certificate signed by the respective authority affixing office seal shall be issued and the same to be carried with the consignment.” Again in Circular No.22/2011, it is stated thus: “xxx xxx xxx 3. As per reference 1st cited, transportation of goods attracting Advance Tax payments were restricted only through online check posts. But considering the feedback received from the traders, it is found that such restriction of movement of goods only through online check posts, adversely affects the trade. They had requested to permit continuance of the procedure of online payment of Advance Tax and subsequent utilization from the assessment circle, in case of offline check posts. Considering the same, it is decided that instructions issued in para 3 of circular 4/2011 shall be followed, in case of offline check posts. The payment credit with respect to advance tax utilization will be allowed in the respective returns, only on subsequent approval of the token by the check post officials.' W.P.(C)No.30629/11 3 In view of the said clarifications, I am of opinion that the petitioner’s grievances have been sufficiently redressed. Recording the same, the writ petition is closed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30629/11 4