IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 WP(C).No. 35490 of 2008(Y) -------------------------- PETITIONER(S): --------------- CENTURY PLYBOARDS(INDIA).LTD, REGISTERED OFFICE AT 6, LYONS RANGE, CALCUTTA-700001,BRANCH AT ALAKKALATHI BUILDING, MAROTTICHUVADU, EDAPPALLY.P.O,KOCHI-24,REPRESENTED BY ITS ACCOUNTANTS-IN-CHARGE, SRI.SUBHASH K.JOSEPH. BY ADV. SRI.K.SRIKUMAR SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSMT) II, COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULAM. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 3. THE COMMISSIONER OF COMMERCIAL TAXES, COMMISSIONERATE OF COMMERCIAL TAXES,PUBLIC UTILITY BUILDING, OPP:MUSEUM, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF INVOICE DT 23.6.08. P2 COPY OF BILL DT 11.7.08. P3 COPY OF INVOICE DT 19.11.08. P4 COPY OF DELIVERY NOTE. P5 COPY OF NOTICE DT 20.11.08. P6 COPY OF OBJECTION DT 21.11.08. P7 COPY OF REPLY DT 26.11.08. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 35490 OF 2008 Y ```````````````````````````````````````````````````` Dated this the 12th day of December, 2008 J U D G M E N T Prayers in the writ petition are as follows: (i) to call for the records leading to Ext.P5 notice, verify and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order; (ii) to issue a writ of mandamus directing the 2nd respondent to release the consignment detained pursuant to Ext.P5 notice to the petitioner, forthwith; (iii) to direct the 2nd respondent to unload the goods, invoke section 45 of the KVAT Act and to purchase the goods detained as per Ext.P5 notice in accordance with the terms specified in section 45 of the KVAT Act after releasing the vehicle; (iv) to direct the 3rd respondent to issue specific guidelines to the authorities concerned at the check post for determining the correct valuation of goods after granting specific discounts prevailing in the trade and also to determine the market value in order to check under valuation. WPC.35490/08 : 2 : Ext.P5 is a notice issued under section 47(2) of the KVAT Act detaining the goods. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. By an interim order, this court had directed release of the goods on executing bank guarantee. The goods have been released on executing bank guarantee. According to the learned counsel for the petitioner, there is no basis for issuing Ext.P5. He would rely on the decisions in Luciya Flight Kitchen, Fort, Trivandrum Vs. The State of Kerala and others[1998 (6) KTR 579] and Hajee Mohammed Meera Sahib and Sons Vs. Sales Tax Officer [1991 (1) KLT 896] in this regard. Learned counsel for the petitioner also submits that if the goods are detained on the same reasoning, the petitioner will not be able to do business. Certainly, these are all matters which the petitioner is free to raise before the authority which will adjudicate the matter pursuant to Ext.P5 and the authority will also have to consider the contentions raised by the petitioner. 4. The further prayer in the writ petition is to direct the WPC.35490/08 : 3 : authority to issue guidelines. It may not be open to the petitioner to insist this court to direct the authority to issue guidelines. The guidelines are to be issued by the officers on applying their mind to various relevant issues. It is for the authority concerned to consider whether any guidelines are occupying the field or any further guidelines are necessary or any change in the existing guidelines is necessary. Writ petition is disposed of with the above observations and also directing that the adjudication process will be completed in accordance with law taking note of all the contentions of the petitioner within one month from the date of receipt of a copy of this judgment. It is open to the petitioner to produce this judgment before the Commissioner of Commercial Taxes. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE