IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 4TH MARCH 2010 / 13TH PHALGUNA 1931 WA.No. 361 of 2010() -------------------- AGAINST THE JUDGEMENT IN WPC.5969/201 DATED 24/02/2010 APPELLANT: PETITIONER ------------------------ SEBAN PUTHANPURACKAL, S.N.C.RELATORS, 12/240D, MDRA-70, OLIKKUZHI ROAD, VAZHAKALA, KAKKANAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: RESPONDENTS -------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, AMARAVILA, TRIVANDRUM. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, AMARAVILA, TRIVANDRUM. 3. S.PALAIAH, S/O.SUBBIAH KONAR, D/NO.3158, METTUPATTI STREET, VEERASINGAMANI VILLAGE, SANKARANKOVIL TALUK, TIRUVELVELI DISTRICT, TAMIL NADU. GOVT. PLEADER SRI. K.P. PRADEEP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN Ag. CJ & C.N. RAMACHANDRAN NAIR, J. = = = = = = = = = = = = = = = = = = = = W.A. NO. 361 OF 2010 = = = = = = = = = = = = = = DATED THIS, THE 4TH DAY OF MARCH, 2010. J U D G M E N T Ramachandran Nair, J. This appeal is filed against the judgment of the learned Single Judge directing release of excavator brought by the appellant from outside Kerala on payment of 50% of the security demanded as per Ext.P4 and on furnishing bond for the balance amount. Appellant's case is that the transaction does not involve any tax as the machinery brought is for execution of the work contract on which tax is being paid by him. 2. Learned Government Pleader submitted that appellant is a registered dealer, with the Commercial Tax Officer, KVAT Circle - II, Kalamassery and he is filing returns on regular basis. 3. In the circumstances, we allow the appeal by modifying the impugned judgment as follows: The appellant will furnish photocopy of the contract awarded to him by 'Afcons' and along with it he will execute a simple bond without surety for the security amount covered by Ext.P4, before the assessing officer. On furnishing the security bond and copy of the contract, the assessing officer WA 361/2010 2 will issue a certificate to that effect to the first respondent herein, who on receipt of th same, will release the vehicle. Adjudication will be carried out by the concerned Officer after calling for the details regarding filing of returns and payment of tax etc. by the appellant from his assessing officer. If penalty is levied, appellant will honour the bond by making payment. Issue photo copy today itself. P.R. RAMAN, (Ag. CHIEF JUSTICE) C.N. RAMACHANDRAN NAIR, (JUDGE). knc/-