IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 23RD MAY 2009 / 2ND JYAISHTA 1931 WP(C).No. 14181 of 2009(P) -------------------------- PETITIONER: -------------------- M.S. MOOTHEDAN OVERSEAS, 2ND FLOOR, MECHERI TOWER, SOUTH CHALAKKUDY - 680 307 REPRESENTED BY ITS MANAGER, SAJI T.A. BY ADV. SRI.TOM K.THOMAS RESPONDENTS: ---------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY , TAXES, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.3, MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, EDAPPALLY, COCHIN - 682 024. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.14181 OF 2009 ......................................................................... Dated this the 23rd May, 2009 J U D G M E N T The petitioner is a registered dealer under the KVAT Act. 2003. The petitioner has imported certain components and accessories required for the Swimming Pool from Thailand and when the materials were being taken to its office at Chalakkudy, the vehicle carrying the goods was intercepted immediately on leaving the Wharf, stating that the documents prescribed under the Act were not accompanying the materials. It is the case of the petitioner that though all necessary documents which were in possession of the petitioner were shown, the concerned authority was not at all convinced with the position and the goods along with the vehicle was detained on 21.05.2009. 2. The learned Government Pleader, appearing for the respondents, submits that as per the materials available on records, it is found that the petitioner has produced only some W.P.(C) No.14181 OF 2009 2 photo copies of the concerned documents and that the petitioner has not even filed any objection before the concerned authorities. It is further submitted that on filing necessary objections along with originals of the concerned documents, the matter will be considered by the authorities concerned and appropriate orders will be passed within no time. 3. In the above facts and circumstances, the petitioner is directed to file a statement of objection before the concerned authority(second respondent) along with the originals of the concerned documents accompanied by a full set of attested copies of the same forthwith. The learned counsel for the petitioner submits that he will produce the necessary documents before the authority today itself . 4. Considering the urgency of the matter including the liability stated as being cast upon the petitioner by way of demurrage, it is found fit and proper to have the matter disposed of immediately on production of the relevant documents. In the said circumstances, the second respondent is hereby directed to consider the statement of objection, that may W.P.(C) No.14181 OF 2009 3 be filed by the petitioner and the originals of Exts. P2 to P8, to be produced and pass appropriate orders for enabling the petitioner to have the vehicle and goods released from the custody of the respondents. This shall be done forthwith and at any rate, within a period of two days from the date of production of the documents, as aforesaid. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. Issue copy of the order today itself. lk