IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933 WP(C).No. 32940 of 2006(U) ------------------------------------ PETITIONER(S): ----------------------- C.VAIKUNDA SEKHAR, PROPRIETOR, M/S.AYYA VAIKUNDAR TRADERS, KOTTAMOHAL, OORUTAMBALAM P.O., THIRUVANANTHAPURAM, RESIDING AT KESAVANPUTTOOR, PUTHENTHURAI, KANYAKUMARI. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.I, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT.), COMMERCIAL TAXES, K0TTAYAM-1. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, NEYYATTINKARA. 3. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, NEYYATTINKARA. BY GOVERNMENT PLEADER SRI V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32940 of 2006(U) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32010952634 DATED 09.11.2005 UNDER KERALA VALUE ADDED TAX ACT. EXT.P2: TRUE COPY OF THE REGISTRATION CERTIFICATE NO.0109C526349 DATED 25.11.2005 CST ACT. EXT.P3: TRUE COPY OF THE NOTICE NO.1SK/OR/06-07 DATED 4.12.2006 DEMANDING TAX AND SECURITY DEPOSIT. EXT.P4: TRUE COPY OF THE NOTICE NO.1SK-1-/OR/06-07 UNDER SECTION 69 OF THE KVAT ACT DATED 4.12.2006. EXT.P5: TRUE COPY OF THE EXPLANATION DATED 6.12.2006 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P6: TRUE COPY OF THE NOTICE NO.1SK(1)/OR-865/06-07 UNDER SECTION 47(16) DATED 7.12.2006 . EXT.P7: TRUE COPY OF THE REGISTRATION CERTIFICATES ISSUED BY THE DEPUTY COMMERCIAL TAXES OFFICER NAGERCOIL. RESPONDENT'S EXHIBITS:-NIL //TRUE COPY// P.A TO JUDGE P.R.RAMACHANDRA MENON, J. --------------------------------------------- W.P.(C). NO.32940 OF 2006 ---------------------------------------------- Dated this the 2nd day of September, 2011. JUDGMENT The goods transported by the petitioner from Maharashtra were intercepted by the first respondent on 4.12.2006, when it reached at Kottayam, on the way to Kanyakumari, leading to issuance of Ext.P3 notice under Section 47(2) of the K.V.A.T Act; Ext.P4 under Section 69 of the K.V.A.T Act and also Ext.P6 under Section 47(16) of the very same enactment which made the petitioner to approach this Court for appropriate reliefs. 2. When the matter came up for consideration on 12.12.2006 the following interim order was passed: “Admit. There will be an interim direction that in case the petitioner pays the amount of Rs.25,000/- towards tax and also pays 50% of the penalty amount demanded in Exhibit P4 and furnish a bank guarantee for an amount of Rs.4,00,000/- towards the value of the goods, then goods may be released to him. In case, he fails to comply with the order within one week, petitioner will lose the benefit of the order. It will be then open to the authorities to proceed further in the matter after the expiry of the seven days period. However, before releasing the goods two samples of the goods may be retained by the authorities for the purpose of deciding the value of the goods in the event a dispute arises regarding the same.” 3. Today, the matter is posted for final hearing. Since no counter affidavit has been filed from the part of the respondents, W.P.(C). NO.32940 OF 2006 2 the factual position as on date is not discernible. However, this Court does not think it necessary to keep the matter pending any further. The writ petition is disposed of, directing the first respondent to consider and finalise the matter pertaining to Ext.P3 and P4 if the said proceedings are still pending, in accordance with law, forthwith. Similarly, the second respondent is directed to finalise Ext.P6, if the same is pending. Final orders shall be passed in the proceedings as above as expeditiously as possible, at any rate, within a period of 6 weeks from the date of receipt of a copy of this judgment. P.R.RAMACHANDRA MENON, JUDGE. mns