IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20721 of 2011(M) ----------------------------------------- PETITIONER(S): ------------------------- PANASONIC INDIA PVT.LTD., DOOR NO.IV/ 500-Q, P.V.SREEDHARAN ROAD, KUMBALAM, COCHIN, PIN-682 506 REPRESENTED BY ITS BRANCH COMMERCIAL EXECUTIVE, S.VENU NAGARAJ. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-15. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-682 048. R1 & R2 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20721/2011 M APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT. P2: COPY OF THE STOCK TRANSFER INVOICE CUM DELIVERY CHALAN, DTD. 19/07/2011 ACCOMPANIED WITH THE CONSIGNMENT. P3: COPY OF THE OFFICE COPY OF THE DELIVERY NOTE, IN FORM JJ, DTD. 19/07/2011 ISSUED BY THE PETITIONER. P4: COPY OF THE LORRY RECEIPT DTD. 19/07/2011 ACCOMPANIED WITH THE CONSIGNMENT. P5: COPY OF THE NOTICE ISSUED UNDER SEC.47(2) BY THE 2ND RESPONDENT, DTD.22/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 20721 of 2011 ================== Dated this the 29th day of July, 2011 J U D G M E N T The petitioner challenges proceedings initiated by the 2nd respondent under Section 47(2) of the Kerala Value Added Tax Act by issuing Ext.P5 notice detaining the petitioner's goods and vehicle on allegation of attempt to evade tax. The reason stated is that the consignment was not supported by delivery note. The petitioner submits that that was an omission on the part of the driver of the vehicle to take delivery note with him. The petitioner seeks release of the goods and vehicle. 2. This is opposed by the learned Government Pleader, who submits that, as per law, every consignment should be accompanied by a delivery note in accordance with the rules. He further submits that the goods and vehicle can be released only after the proceedings under the Act are complete. He also submits that even if this Court is inclined to release the goods and vehicle, the petitioner shall be directed to furnish sufficient security. 3. Having heard both sides, I dispose of this writ petition with the following directions; The goods and vehicle detained as per Ext.P5 notice shall be released to the petitioner on the petitioner depositing 50% of the w.p.c.20721/11 2 amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P5, 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. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge