IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 7TH JULY 2008 / 16TH ASHADHA 1930 WP(C).No. 19829 of 2008(I) -------------------------------------------- PETITIONER: ----------------- ANTONY.V.KUTTY, PROPRIETOR, A.V.SIGHT CARE, ST.BENEDICT ROAD, ERNAKULAM. BY ADV. SRI.ISSAC M.PERUMPILLIL SRI.JIJO PAUL KALLOOKKARAN RESPONDENTS: ----------------------- 1. THE INTELLIGENCE INSPECTOR, OFFICE OF THE INTELLIGENCE OFFICER, MATTANCHERRY/SQUARD NO.1 AT MINI CIVIL STATION, ALUVA-683101. 2. THE INSPECTING ASST.COMMISSIONER, INTELLIGENCE, COMMERCIAL TAX COMPLEX, ERNAKULAM. 3. THE ASST.COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, CIOOMERCIAL TAX COMPLEX, ERNAKULAM. 4. M/S.OPHTHO EQUIP INC, 703, "SAMRUDDHI" NEAR SATTAR TALUKA SOCIETY, AHMEDABAD-380014.REP BY ITS MANAGING PARTNER. 5. M/S.TRACKON COURIERS (P)LTD., AHRAM ROAD, AHMEDABAD-380009, REP.BY ITS MANAGING DIRECTOR. R1TO R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19829 OF 2008 I -------------------------------------- Dated this the 7th July, 2008 JUDGMENT Petitioner challenges Ext.P6. By Ext.P6, noting that the consignee is not registered under the Kerala Value Added Tax Act, 2003 and not declared in any border check post of Kerala, the first respondent estimated the value of goods at Rs.2,50,000/= and issued Form 17A notice to the transporting agent, detaining the goods and demanding Security Deposit of Rs.63,125/=. I heard the learned counsel for the petitioner and also the learned Government Pleader. Learned counsel for petitioner would point out that actually there is no ground for detention as there was registration as can be seen from Ext.P1. Learned Government Pleader points out that the tin number is not stated in the document. Counsel for petitioner submits that actually the product in question is intracular lens and, therefore, WPC. 19829/08 I 2 it falls to be taxed under Entry 95 of IIIrd Schedule to the VAT Act and, at any rate, tax can be levied only at four per cent and tax calculated at 12.5 per cent in Ext.P6 is illegal. Learned Government Pleader would point out that actually the product in question is lens which is implanted by surgical operation in the body and it is liable to be taxed at 12.5 per cent as it falls under Entry 14 of the list of commodities taxable at 12. 5 per cent. Of course, learned counsel for petitioner does not dispute the fact that it is an item which is used for direct implanting in the body. I do not think that the petitioner has made out a case for releasing the goods unconditionally. But, at the same time, if the petitioner produces Bank Guarantee for the value demanded in Ext.P6, the goods detained by Ext.P6 shall be released to the petitioner forthwith. The adjudication process shall at any rate be completed in accordance with law, within six weeks from the date of receipt of a copy of this judgment. I leave open the WPC. 19829/08 I 3 contentions of the parties. The proceedings shall be completed untrammelled by anything stated in this Judgment. The Writ Petition is disposed of as above. K. M. JOSEPH, JUDGE kbk.