IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 WP(C).No. 20254 of 2009(B) -------------------------- PETITIONER: --------------- M/S.ELTON & SONS, REPRESENTED BY ITS MANAGING PARTNER, M.A.FERNANDEZ, XXVI/1811, SUBRAMANIAN ROAD, WILLINGDON ISLAND, COCHIN-682 003, TRANSPORTERS & SHIPPING AGENT OF M/S.GUJARAT TEA PROCESSORS & PACKERS LTD DHOLKA, AHAMEDABAD. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX FACILITATION CENTRE, WILLINGDON ISLAND, KOCHI-682 003. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUNCHIPPALLY P.O., CHOMBALA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 20254 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 20th day of July, 2009 JUDGMENT The petitioner, who is the Consignor and Licenced Customs House Clearing Agent of M/s Gujarat Tea Processors & Packers Ltd., Ahemdabad, transported the tea imported from Sri lanka through the Cochin Port, in the two trucks bearings Nos. MH 09 BC 5679 and MH 43 E 6856. According to the petitioner, the goods were accompanied with all the requisite documents including the transit pass. Both the vehicles were proceeding to Ahamedabad and even though the transit pass was in respect of the route via 'Walayar', it was later realized, that the vehicles were not having 'Tamil Nadu Permit' and in the said circumstance, the vehicles were proceeding via Kozhikode – Kunhippally NH 17 to cross the border check post at Bangra – Manjeswar. The commercial Tax Check Post at Feroke had also cleared the transport as borne by the necessary endorsement made on the transit pass. But when the vehicles reached at Kunhippally, at the Mahe – Kerala border, the second respondent detained the goods, leading to issuance of Exts.P3 and P4, doubting the probable chance to have the goods sold in Kerala. The grievance of the petitioner is that, the mistake, though was sought to be rectified either by returning the documents to get the transit pass corrected and permitting the WP (C) No. 20254 of 2009 : 2 : petitioner to proceed along NH 17 crossing the check post at Bangra – Manjeswar or to permit the petitioner to retreat and to proceed via Walayar. The second respondent is wrongly detaining the vehicles as well as the goods and the apprehension expressed in Exts. P3 and P4 as to the doubted chance for sale in Kerala, is stated as quite wrong, unfounded and even illogical. 2. Heard the learned Government Pleader as well, who submits that, on the basis of factual position incorporated in Exts. P3 and P4 and the the explanation offered as to the 'mistake in the route' is not at all palatable and that there is reasonable justification for doubting the bona fides. However, the fact remains that the vehicles were cleared by the check post authorities at Feroke and were proceeding along the NH 17, on the way to Ahamedabad. In any view of the matter, the attempt of the petitioner was to cross the Bangra – Majeshwar border and as such, the apprehension expressed from the part of the respondents that there is a chance for the goods to have been sold in Kerala, does not appear to be correct or sustainable. 3. In the above facts and circumstances, the respondents are directed to cause correction of the entries in the transit pass (Exts. P1 and P2) showing the border check post as 'Bangra - Manjeswar', instead of 'Walayar' and release the vehicles as well as the goods forming subject matter of Exts. P3 and P4, on the petitioner's executing WP (C) No. 20254 of 2009 : 3 : a 'self bond' forthwith. This, however, will be without prejudice to the rights and liberties of the respondents, if they intend to proceed further in connection with Exts. P3 and P4, in accordance with law . It is also made clear that, the petitioner will be permitted to take the vehicles and goods crossing the Bangra – Majeshwar border along NH 17. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd