IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 11TH NOVEMBER 2011 / 20TH KARTHIKA 1933 WP(C).No. 30132 of 2011(N) --------------------------------------- PETITIONER: ------------------- M/S. GERMAN MOTORS, WEST HILL, CHUNGAM JUNCTION, CALICUT, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, MR. JAMES PAUL. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN, SRI.P.K.SATHEESH. RESPONDENT: ---------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 678 624. BY GOVT. PLEADER SRI. MANOJ P. KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.30132/2011-N: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT DTD. 06/11/2011. EXT.P.2: COPY OF THE LETTER OF INSPECTING ASSISTANT COMMISSIONER DTD. 08/11/2011. EXT.P.3: COPY OF THE NOTICE UNDER SECTION 47 (2) OF THE KVAT ACT ISSUED BY RESPONDENT O.R. NO. 842/1-2011-12 DTD. 02/11/2011. EXT.P.4: COPY OF THE JUDGMENT IN W.P.(C).NO.29882/2011 DTD. 09/11/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30132 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of November, 2011 J U D G M E N T The petitioner is aggrieved by Ext.P1 notice detaining the petitioner's goods and vehicles on the ground that, as per the directions of the Inspecting Assistant Commissioner, Kozhikode, the consignee is a defaulter in payment of collected tax and therefore the consignment is to be detained. On identical question in respect of another consignment of the petitioner, I had passed Ext.P4 judgment, which reads as under: “The goods transported by the petitioner in two vehicles have been detained under Section 47(2) of the Kerala Value Added Tax Act on the ground that the petitioner is a defaulter of payment of tax amounting to `41,05,435/-. Exts.P1 and P2 notices have been issued in respect thereof. The petitioner submits that, by Ext.P3, the Inspecting Assistant Commissioner, Commercial Taxes, Kozhikode, has intimated the Inspecting Assistant Commissioner, Commercial Taxes, Walayar, that the assessment order, based on which, revenue recovery proceedings are pending, was modified in appeal and on implementation of the modification directed by the appellate authority, there will be no balance tax due from the petitioner. It is further directed in Ext.P3 that there is no need for further detention of any vehicle of the petitioner and if any vehicle has already been detained as per the earlier communications in that regard, they may be released forthwith. In view of the same, the vehicle and the goods may be released is the prayer of the petitioner. W.P.(C)No.30132 of 2011 -2- 2. I have heard the learned Government Pleader also. 3. I am of opinion that in view of Ext.P3 there is no need to detain the petitioner's goods and the vehicle. Even otherwise, arrears of tax is no ground for invoking jurisdiction under Section 47(2) of the Act. In the above circumstances, this writ petition is allowed directing the respondent to release the goods and the vehicle covered by Exts.P1 and P2 immediately, to the petitioner.” In the above circumstances, following that judgment, this writ petition is allowed directing the respondent to release the goods and vehicle covered by Ext.P1 immediately to the petitioner. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/