IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 17TH FEBRUARY 2010 / 28TH MAGHA 1931 WA.No. 267 of 2010() -------------------- AGAINST THE JUDGEMENT IN WPC.4620/2010 Dated 15/02/2010 .................... APPELLANT(S): ------------------ ABDUL NASAR, PROPRIETOR M/S. SARA TIMBER TRADERS PUDUPARIYARAM PALAKKAD. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------- 1. INTELLIGENCE INSPECTOR INTELLIGENCE SQUAD NO.IV DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 2. INTELLIGENCE OFFICER INTELLIGENCE SQUAD NO.IV DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 3. COMMERCIAL TAX OFFICER COMMERCIAL TAX CHECK POST WALAYAR 4. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST WALAYAR. 5. GOVERNMENT OF KERALA REP. BY THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.K.P. PRADEEP. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, Ag.C.J. & C.N.RAMACHANDRAN NAIR, J. ------------------------------- W.A.No.267 of 2010 ------------------------------- Dated this the 17th day of February, 2010 J U D G M E N T Ramachandran Nair, J. Appeal is against the judgment of the learned Single Judge directing release of the detained consignment of goods with the vehicle on furnishing Bank Guarantee for the security amount covered by the impugned notice. 2. The doubt expressed in the notice is as to whether the timber brought by the appellant from Tamilnadu is imported from outside the Country, as claimed by him, or it is the goods of Indian origin. In our view, there is largely any significance about the origin of the case, because the goods brought are for sale in the State, on which tax is payable by the appellant. Timber is an item on which advance tax is to be payable, when it is brought from outside the State or from outside the Country. We, therefore, modify the judgment of the learned Single Judge as follows:- WA.No.267 of 2010 2 (i) The goods and vehicle will be released to the appellant on remittance of the advance tax for the value of the goods. (ii) For the balance security amount demanded, the appellant shall execute a simple bond without surety and furnish it along with the attested copy of the certificate of registration, as issued to him, under the KGST Act. 3. However, for the purpose of adjudication, the Department is free to take measurements or identify marks on the timber and keep it along with the enquiry filed. If the very inspection is required by the Forest Department, it is for the Department to arrange it without delay and keep their report also as part of the records. The writ appeal is disposed of as above. P.R.RAMAN, Ag. CHIEF JUSTICE C.N.RAMACHANDRAN NAIR, JUDGE nj. WA.No.267 of 2010 3