IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 WP(C).No. 9060 of 2008(C) ------------------------- PETITIONER: ------------ TEBMA SHIPYARDS LTD. DOCK HOUSE BUILDING, COCHIN SHIPYARD PREMISES KOCHI, REPRESENTED BY ITS MANAGER (HR & ADMINISTRATION) ALIAS M.V. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER ( ASSESSMENT) SPECIAL CIRCLE-II COMMERCIAL TAXES, ERNAKULAM. 2. SALES TAX INSPECTOR SALES TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 3. THE COMMISSIONER OF COMMERCIAL TAXES PUBLIC OFFICE BUILDINGS, TRIVANDRUM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 9060 of 2008 ------------------------------------- Dated: MARCH 17, 2008 JUDGMENT Detention of a consignment as per Ext.P4 is under challenge. The irregularity noticed is that the petitioner has not registered himself under the KVAT Act. 2. Petitioner submits that the detention was on account of a mistake that was committed by the consignor in Ext.P3 series of invoices in as much as that the consignor had mentioned the Karnataka VAT registration number. Petitioner has produced Exts.P1 and P2 certificates issued by the registering authority and also Ext.P2 certificate of registration etc. to show that the petitioner is a registered dealer in Kerala. 3. In view of Exts.P1and P2, prima facie I am satisfied that the irregularity noticed is on account of a mistake that was committed in Ext.P3 series. Therefore, without prejudice to the right of the respondents to conduct any enquiry in pursuance to Ext.P4, I direct that on the petitioner producing certified copies of Exts.P1 and P2 WP(C) 9060 of 2008 Page numbers and also furnishing a bond without sureties, the goods detained as per Ext.P4 shall be released to the petitioner. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-