IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 WP(C).No. 24866 of 2009(C) --------------------------------------- PETITIONER(S): ---------------------- TAJ KERALA HOTELS & RESORTS LTD., THE GATEWAY HOTEL, SHANMUGOM ROAD, ERNAKULAM, KOCHI-682 011. REPRESENTED BY ITS GENERAL MANAGER, MR.K.PRAKASH. BY ADV. MR.E.K.NANDAKUMAR MR.A.K.JAYASANKAR NAMBIAR MR.K.JOHN MATHAI MR.P.BENNY THOMAS MR.ANIL D. NAIR RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE 2, ERNAKULAM. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, THAMARASSERY. 3. STATE OF KERALA, REP.BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 695 001. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24866 OF 2009 ----------------------------------- Dated this the 27th day of August, 2009 J U D G M E N T The goods purchased by the petitioner for 'own use' and transported in the vehicle bearing No. TN 37 AUU 9798 were intercepted by the second respondent on 13.06.2009, leading to Ext.P2 notice issued under Section 47(2) of the Kerala Value Added Tax Act. The only incriminating circumstance noted therein is that, the consignee is suspected as not a dealer of the goods transported. Learned counsel for the petitioner, referring to Ext.P1 certificate of registration and also Ext.P5 certificate of ownership in Form 16 submits that, the goods transported through the courier were for own use and that there is absolutely no rationale in doubting the transaction. 2. Heard the learned Government Pleader as well. 3. After considering the facts and circumstances, this Court finds it fit and proper to have the goods released on condition that, the petitioner executes a 'simple bond'. On satisfying the said requirement, the goods covered by Ext.P2 shall be released to the petitioner forthwith. This will be without prejudice to the right of the second respondent to pursue the WPC NO.24866/2009 2 adjudication proceedings; which shall be finalised as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc