IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 OP.No. 19129 of 2002(B) ----------------------- PETITIONER: ------------ C.VIJAYAKUMAR, VINAYAKA BUILDING MATERIALS, VALIASALA, THIRUMALA, THIRUVANANTHAPURAM BY ADV. SRI.R.ANILKUMAR RESPONDENTS: ------------- 1. COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 2. ASSISTANT COMMISSIONER (ASSESSING AUTHORITY) COMMERCIAL TAXES, SPECIAL CIRCLE, THIRUVANANTHAPURAM 3. INSPECTING ASSISTANT COMMISSIONER, CHECK POST, AMARAVILA, NEYYATTINKARA, THIRUVANANTHAPURAM 4. SALES TAX INSPECTOR, AMARAVILA CHECK POST, NEYYATTINKARA. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.32729/2002 IN OP NO.19129/2002 DISMISSED: 7.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1:TRUE PHOTOCOPY OF THE CERTIFICATE OF REGISTRATION UNDER KGST ACT DT.31.1.90. P1(a): TRUE PHOTOCOPY OF THE CERTIFICATE OF REGISTRATION UNDER KGST ACT DT.31.1.90. P2: TRUE PHOTOCOPY OF RETURNS FILED FOR THE MONTH OF APRIL 2002. P2(a): TRUE PHOTOCOPY OF MONTHLY RETURNS FILED FOR THE MONTH OF MAY 2002. P3: TRUE PHOTOCOPY OF NOTICE OF ADVANCE TAX COLLECTED ISSUED ON 12.1.2002. P3(a): TRUE PHOTOCOPY OF NOTICE OF ADVANCE TAX COLLECTED ISSUED ON 13.1.2002. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.19129 of 2002 .................................................................... Dated this the 7th day of January, 2008. JUDGMENT Government Pleader submitted that instruction is issued to the Check Post to release the goods reaching in petitioner's name only after collection of tax because petitioner has not accounted C Forms already issued and is not in the habit of paying tax. The respondents are certainly entitled to detain the goods and collect tax in advance if petitioner is a chronic defaulter. It is for the petitioner to clear the arrears of tax and comply with the formalities under the statute and if he clears the arrears, respondents will lift the prohibitory orders subject to such conditions as are permissible under the VAT Act and Rules. The O.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms