IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 23106 of 2011(K) -------------------------- PETITIONER(S): --------------- M/S.TMV AROMATICS (P) LTD., 41/281B, MAHAKAVI BHARATIYAR ROAD, ERNAKULAM, KOCHI-35, A PRIVATE LIMITED COMPANY, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.T.V.RAJESH SHENOY. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM-682015. 2. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE III, ERNAKULAM-682015. 3. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA AT VIKAS BHAVAN P.O.,THIRUVANANTHAPURAM- 695001. 4. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695001. BY G.P. SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX EXT.P1-TRUE COPY OF REGISTRATION CERTIFICATE EXT.P2-TRUE COPY OF NOTICE DT.22.8.2011 ISSUED BY R1 EXT.P3-TRUE COPY OF BIL ISSUED BY THE FOREIGN SELLOR EXT.P4-TRUE COPY OF CHALAN DATED 19.8.2011 EXT,P5-TRUE COPY OF DETAILED DESCRIPTION EXT.P6-TRUE COPY OF DEMAND DRAFT DATED 19.8.2011 EXT.P7-TRUE COPY OF DEBIT ADVISE MEMO EXT.P8-TRUE COPY OF DECLARATION UNDER THE KVAT RULES EXT.P9-TRUE COPY OF SALE BILL DATED 19.8.2011 EXT.P10-TRUE COPY OF RETURN OF JULY 2011 EXT.P11-TRUE COPY OF RETURN FILED UNDER CENTRAL SALES TAX ACT RULES. // TRUE COPY // P.S. TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 23106 of 2011-K - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of August, 2011. JUDGMENT This is a case where the petitioner who is a registered dealer under the Kerala Value Added Tax Act, 2003, is challenging the legality of Ext.P2 notice issued under Section 47(2) of the Act. 2. The case of the petitioner is that the materials under transport was imported from Indonesia under Section 5(2) of the Central Sales Tax Act and they have no liability to pay tax under the Value Added Tax Act, 2003 on the imported goods. 3. Heard learned Govt. Pleader. It is submitted that various aspects have been suppressed by the petitioner. 4. There will be a direction to the first respondent to release the goods detained, to the petitioner on the petitioner submitting a simple bond without sureties. The adjudication proceedings will be completed within a period of three months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/