IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 37419 of 2009(V) -------------------------- PETITIONER(S): --------------- R. VENKATARAMANAN, LAKE COUNTY RESORTS, PUTHENANGADI, MUHAMMA P.O. ALAPPUZHA, PIN 688 525. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 2. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 37419 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2009 J U D G M E N T 1. Petitioner is aggrieved by detention of interstate transport of 'Treadmill' equipment purchased, on payment of Central Sales Tax as evidenced from Ext.P6. The goods are intercepted on issuing Ext.P7 notice by the 1st respondent. The reason for detention is that the transport was accompanied only by a photocopy of Invoice and that Form No.16 declaration which accompanied the transport was not filled up completely. It is suspected that transportation of the goods on further occasion using original documents will be possible. Through Ext.P7 security deposit to the tune of Rs.1,28,775/- is demanded. 2. According to the petitioner he is establishing a “Tourism Resort” at Muhamma and the equipment in W.P.(C)No. 37419 of 2009 -2- question was purchased for own use at the resort. It is contended that the documents which were accompanied with the transport are genuine and there is no attempt at evasion of payment of tax. 3. Since the petitioner is not a registered dealer and since the equipment in question is alleged to have been bought for use in the resort to be established, I am of the opinion that an adjudication and disposal of the matter as contemplated under Section 47 of the Kerala Value Added Tax Act, 2003 (KVAT Act) at the earliest will meet the ends of justice, rather than releasing the goods pending finalisation of such adjudication. 4. Accordingly the writ petition is disposed of directing the 1st respondent to place the matter for adjudication before the competent authority under Section 47 of the KVAT Act, and such authority is directed to finalise the adjudication after affording an opportunity of W.P.(C)No. 37419 of 2009 -3- hearing to the petitioner at the earliest, at any rate within a period of one week from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE shg/