IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 25TH JULY 2008 / 3RD SRAVANA 1930 WP(C).No. 22455 of 2008(W) -------------------------- PETITIONER: ------------ RAJU ABRAHAM RAJCO RUBBERS, KARIMALA, PALAKKAD DISTRICT BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT: ------------- INTELLIGENCE INSPECTOR, SQUAD NO.III THRISSUR, DEPARTMENT OF COMMERCIAL TAXES MINI CIVIL STATION, IRINJALAKUDA BY GP SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).22455/2008 -------------------- Dated this the 25th day of July, 2008 JUDGMENT Petitioner is a registered dealer of Raw rubber. A consignment of 1100 Kgs of Raw rubber, procured by the petitioner from other dealers and agriculturists, was consigned in favour of another registered dealer at Thiruvananthapuram. Consignment had originated from Palakkad. Petitioner submits that the sale was subject to approval by the consignee, but the goods were accompanied by a delivery note in Form No.15. The goods were detained as per Ext.P5 and the following reasons have been stated therein The goods are consigned from M/s Jibu Rubbers and shaiju Rubbers to M/s Silver Stone Rubber Industries (P) Limited Vithura, Trivandrum using delivery note of Rajco Rubbers, Karimba. The relationship between Rajco Rubber with silver stone rubber and Jibu Rubbers/Shaju Rubbers is not known. The invoice No./date columns of delivery note is not filled up. As per rule 58(10) any W.P.(C).22455/2008 2 seller shall issue Bill/Invoice/Cash Memo is respect of any sale where the subject of approval by the purchaser such a dealer shall issue specifying therein that the sale is subject to approval within a stated period of time. In this case no invoice & time of approval not ascertainable. No purchase bill and sale bill accompanied with transport. 2. As per Section 46(3) of the VAT Act, goods shall be accompanied by a document as prescribed, which includes either an invoice or a delivery note. In the present case, goods were accompanied by a delivery note. Learned counsel for the petitioner submits that endorsement that the sale is subject to the approval of purchaser is not required in the case where goods are accompanied by a delivery note. This is a matter on which an enquiry is required. But taking note of the fact that major portion of the goods were procured from registered dealers, that the consignor and consignee are also registered dealers, goods detained under Ext.P5 shall be released to the petitioner. W.P.(C).22455/2008 3 3. In the circumstances, goods shall be released to the petitioner on his executing a bond without sureties for the sum mentioned in Ext.P5. Adjudication as proposed under Ext.P5 shall go on. Writ petition is disposed of as above. V.GIRI, Judge mrcs