IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 10TH JULY 2008 / 19TH ASHADHA 1930 WP(C).No. 20681 of 2008(K) -------------------------- PETITIONERS: ------------ 1. K.RAJA, S/O.KAMACHIPILLAI, MANAPETTY KARA, BODIMETTU TOWN, (NEAR BODIMATHU SCHOOL) BODINETTU. 2. K.MANIKANDAN, S/O.KAMACHIPILLAI, MANAPETTY KARA, BODIMETTU TOWN, (NEAR BODIMATHU SCHOOL) BODINETTU. BY ADV. SRI.K.G.ANIL BABU RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.III, IDUKKI AT DEVIKULAM, DEVIKULAM P.O. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.III, IDUKKI AT DEVIKULAM, DEVIKULAM P.O. BY GOVERNMENT PLEADER, ADV. SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 20681 OF 2008 K ```````````````````````````````````````````````````` Dated this the 10th day of July, 2008 J U D G M E N T Case of petitioners in brief is as follows. Petitioners challenge Exts.P5 to P7. Petitioners claim to be brothers and agriculturists. They jointly cultivate cardamom crops in agricultural lands taken on lease and the cardamom crops are sold through the auction centre at Bodimettu. The Intelligence Squad seized 500 Kgs of cardamom on 5.7.2008. Proceedings were initiated by the 1st respondent under section 44(8) of the Kerala Value Added Tax Act proposing to impose penalty of Rs.1,33,000/- and the petitioners were given 24 hours time to file objections. 2. Learned Government Pleader points out that the petitioners have a right of appeal. Learned counsel for the petitioners submits that section 44(8) itself is inapplicable. He points out that the petitioners are agriculturists and agriculturists are excluded from dealers and, therefore, being WPC.20681/08 : 2 : not dealers within the meaning of the KVAT Act, proceedings under section 44(8) is without jurisdiction. Learned Government Pleader points out that the petitioners transported notified goods without documents contemplated under the Act. Petitioners are relegated to avail statutory remedies. 3. Having regard to the totality of the facts and circumstances, it is ordered that if the petitioners furnish bank guarantee for the amount demanded, the goods will be forthwith released to the petitioners. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks