IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22398 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------- M/S.DIAGEO INDIA PVT. LTD., REGISTERED OFFICE: 4TH FLOOR, PIRAMAL TOWER, PENINSULA CORPORATE PARK, GANPATRAO KADAM MARG, LOWER PAREL, MUMBAI-400 013, A PRIVATE LIMITED COMPANY REPRESENTED BY SRI.BIPIN GOVIND - TERRITORY SALES MANAGER. BY ADVS. SRI.E.P.GOVINDAN, SMT. DEEPA.G. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGRA MANJESWAR, KASARAGOD DISTRICT-671 323. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECKPOST, BANGRA, MANJESWAR, KASARAGOD DISTRICT-671 323. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.22398/2011 Y APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF NOTICE DTD. 5/08/2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. P2: COPY OF INVOICE NO.90100164 DTD. 1/08/2011. P3: COPY OF PERMIT ISSUED BY THE DEPUTY COMMISSIONER (EXCISE), MAHE TO THE CONSIGNEE WINE CENTRE. P4: COPY OF TRANSIT PERMIT ISSUED BY THE JOINT COMMISSIONER OF EXCISE, NORTH ZONE, KOZHIKODE TO THE CONSIGNEE WINE CENTRE. P5: COPY OF CHALAN DTD. 20/07/2011. P6: COPY OF REPLY DTD. 8/08/2011 FILED BEFORE THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 22398 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T Certain liquor consignments transported by the petitioner company to a purchaser in Mahe were intercepted in the checkpost and detained under cover of Ext.P1 notice on suspicion of attempt to evade tax demanding cash security for the amount mentioned in Ext.P1 for release of the goods pending further proceedings. The petitioner challenges the same. According to the petitioner, the reasons stated in Ext.P2 will not stand scrutiny of law. The petitioner submits that the petitioner has already obtained Ext.P4 transit pass from the Joint Commissioner of Excise, Kozhikode, for transporting this liquor through Kerala to Mahe and the petitioner could have obtained transit pass as per Section 48(1) of the Kerala Value Added Tax Act only after reaching the checkpost. When the petitioner started to seek transit pass from the chekpost, they initiated proceedings by issuing Ext.P1 notice, is his contention. The petitioner seeks release of the goods unconditionally. 2. The learned Government Pleader opposes the same. The learned Government Pleader submits that apart from transit pass from the Abkari authorities, the petitioner is obliged to obtain a transit pass from the Sales Tax authorities as well, which was absent. w.p.c.22398/11 2 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods and the vehicle shall be released to the petitioner on the petitioner furnishing a bank guarantee for the amount covered by Ext.P1. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P1, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. If the petitioner has applied for transit pass, the same shall be issued immediately, if such application is otherwise in order. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge