IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 24TH JUNE 2009 / 3RD ASHADHA 1931 WP(C).No. 17587 of 2009(P) -------------------------- PETITIONER(S): --------------- RAJAN MATHEW, AGED 53 YEARS, S/O.GEEVARGHESE MATHAI, PROPRIETOR, KOTTACKAL TIMBERS, ADOOR - 691 523. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.11, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE COMMERCIAL TAX OFFICER, ADOOR, PATHANAMTHITTA. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 17587 OF 2009 ----------------------------------- Dated this the 24th day of June, 2009 JUDGMENT The petitioner purchased some timber from the Government Depot at Thenmala in Thiruvananthapuram District and while it was being transported to Thalikulam in Thrissur District, on the basis of Ext.P4 sale invoice and Ext.P5 delivery notes, the vehicle (bearing No. KL 07 N 5488) was intercepted at Mannuthi by the first respondent, leading to Ext.P6/P7 notices issued under Section 47(2) of the KVAT Act. 2. The case of the petitioner is that the goods were accompanied with necessary documents contemplated under under Section 46(3) of the Act and the nature and course of events is very much discernible from the purchase of goods from the forest depot at Thenmala and the remittance of tax as borne by Ext.P2 and P3 challans, the purchase bills by the petitioner Ext.P1(a) and P1(b) etc. Dr. K.B.Mohamedkutty, the learned Senior Counsel appearing for the petitioner submits that, instead of taking left turn from the NH 47 to proceed along the road to Ollur (which was the way to reach the destination), the driver, by mistake, proceeded along the bye- pass in continuation of the NH 47 and happened to be at the place of interception at Mannuthi. WPC NO.17587/2009 2 3. The learned Government Pleader appearing for the respondents submits that, at the time of interception, only the delivery note was available and the grounds of detention have been specifically mentioned as attached to Ext.P7. However, considering the sequence of events and the scope and extent of intervention sought to be justified, this Court does not find it necessary to have the goods and the vehicle detained any further. 4. In the above circumstances, the first respondent is directed to release the vehicle and goods to the petitioner immediately on furnishing a 'Self Bond'. It is made clear that this will be without prejudice to the rights of the respondents to finalise the adjudication proceedings. The respondent will be at liberty to take samples of the timber that is being transported. The petitioner may file statement of objections if any, in response to Ext.P7 within two weeks from today. The adjudication proceedings shall be finalised as expeditiously as possible; at any rate, within one month from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) dnc