IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 27TH MAY 2009 / 6TH JYAISHTA 1931 WP(C).No. 14544 of 2009(K) -------------------------- PETITIONER(S): --------------- K.M. THAYYUB, S/O. MOHAMED SAINUDHEEN HAJI, KARUPPAM VEETTIL HOUSE, ENGANDIYOOR, CHETTUVA, THRISSUR. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA, REP. BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 14544 OF 2009 ----------------------------------- Dated this the 27th day of May 2009 JUDGMENT The grievance of the petitioner is that three trucks in which granite slabs have been brought from Bangalore in connection with the construction of seven houses by the petitioner and his six brothers have been wrongly detained by the Sales Tax Authorities at the check post in Walayar asking the petitioner to satisfy the liability mentioned in Ext.P6. 2. The petitioner submits that, except one brother, all six others are employed in Gulf countries (UAE) and with intent to construct seven separate buildings in the concerned property for all the brothers who are co-owners of the property, necessary granite slabs for lying floor were sought to be procured at a lower cost from Bangalore and necessary certificates were obtained from the concerned village officer and also from the concerned local authority in this regard, as evident from Ext.P2 and P3. Accordingly the goods as above were purchased and were being transported, with valid documents, exclusively to be made use of in connection with the construction of the residential buildings as aforesaid. WPC NO.14544/2009 2 3. Heard the Government Pleader as well. Considering the facts and circumstances, there will be direction to the first respondent to release all the three vehicles along with the goods as referred to in Ext.P6 forthwith, on condition that the petitioner furnishes Bank Guarantee equal to the extent of liability as shown in Ext.P6. This is subject to proper adjudication proceedings to be finalised by the respondents which shall be completed within two months, in accordance with law. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc