IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 WP(C).No. 24600 of 2009(T) -------------------------------------- PETITIONER: ------------------- WIRELESS TT INFO SERVICES LTD., REGISTERED OFFICE AT J & CO CHAMBERS, MANIMALA ROAD, EDAPPALLY, KOCHI-24, REPRESENTED BY SUDEVAN V.D., MANAGER (OPERATIONS). BY ADVS. MR.VIJAYAN. K.U, MR.K.N.SREEKUMARAN, MR.N.R.SAJ. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX INSPECTOR, CTCP, KUNHIPPALLY, P.O. CHOMBALA, KOZHIKODE. 2. COMMERCIAL TAX INSPECTOR, CTCP., THAMARASSERY, KOZHIKODE. 3. COMMERCIAL TAX OFFICER (WC), KVAT, ERNAKULAM. 4. STATE OF KERALA, REP. BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24600 OF 2009 ----------------------------------- Dated this the 27th day of August, 2009 J U D G M E N T The goods transported by the petitioner in five different vehicles bearing Nos. KL 04 N 1832, KL 7 5423, KL 7 AN 8101, KL 07 AT 1567 and KL 7 AP 3433 were intercepted by the first/second respondent on 18.08.2009 leading to issuance of Ext.P6 series and P7 notices under Section 47(2) of the Kerala Value Added Tax Act, which are under challenge in the Writ Petition. 2. The learned counsel for the petitioner submits that, it was only because of some inadvertant mistake, that the Delivery Notes without the 'seal' of the departmental authorities happened to be used to transport the goods and that the position has been explained before the authorities, along with Ext.P9 affidavit in support thereof. 3. Heard the learned Government Pleader as well, who submits on instructions that, the matter is being enquired into; particularly with regard to the contents of Ext.P9 affidavit. 4. After considering the facts and figures, this Court finds that, it is not necessary to detain the vehicles as well as the goods any further; on WPC NO.24600/2009 2 condition that, the petitioner executes a 'personal bond' in this regard. On satisfying the requirement as above, the goods covered by Ext.P6 series and Ext.P7 shall be released to the petitioner forthwith. This will be without prejudice to the right of the concerned respondent to finalise the adjudication proceedings, which exercise shall be finalised as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc