IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 WP(C).No. 8665 of 2008(F) ------------------------- PETITIONER: --------------- BGR ENERGY SYSTEMS LIMITED, BUILDING NO.01/662, KANNADIKADAVU, MARADU P.O., COCHIN-4, REP. BY ITS AUTHORISED SIGNATORY R.RAJENDRAN, (MANAGER). BY ADV. SRI.A.KUMAR RESPONDENTS: ----------------- 1. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, KARUKUTTY. 2. COMMERCIAL TAX OFFICER (WC & IT), KVAT SPECIAL CIRCLE, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8665 OF 2008 F ==================== Dated this the 19th day of March, 2008 J U D G M E N T The detention of the consignment as per Exts. P8 and P8(a) is under challenge. The irregularities noticed in these two detention notices are the same. It is stated that the office seal is not affixed in the delivery notes and that the invoice is not machine numbered and that the consignor is not permitted inter state sale of machinery against C forms. It is on these irregularities the goods have been detained. Petitioner submits that it is a registered dealer, the purchase order of which is Ext.P1. It is stated that since it is not engaged in sale as such, the invoice is not machine numbered, but the number is written by hand. It is also stated that the petitioner also accepts that the office seal on the delivery note was absent. But, however submits that so long as a consignment was accompanied by an invoice, which is Ext.P3 in this case, there could not have been any irregularity. 2. Irrespective of the contentions raised by the counsel for the petitioner, I feel it is a matter for enquiry to be conducted by the authorities. Pending such enquiry, having regard to the fact that the petitioner is a registered dealer, I do not think that detention should WPC 8665/08 :2 : continue. 3. Accordingly, it is directed that on the remittance of the tax collected by the petitioner as is seen from Exts.P3 and P3(a) and also furnishing bond without sureties for the balance amount mentioned in Exts. P8 and P8(a) detention notices, the consignment in question will be released to the petitioner subject to further adjudication. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp