IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 37319 of 2009(H) -------------------------- PETITIONER: --------------- TCI XPS, KOYYAMARAKKAD, KANJIKKODE, PALAKKAD BRANCH, REPRESENTED BY ITS BRANCH IN CHARGE AWDESHKUMAR PANDEY. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONR, COMMERCIAL TAX CHECK POST,WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONR OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 5. M/S.CROMPTON GREAVES LTD. MALABAR TRADERS, COCHIN. 6. INTERNATIONAL COMPONENT INDIA LIMITED CHENNAI. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J. ------------------------- W.P ( C) No.37319 of 2009 -------------------------- Dated this the 23rd December,2009 J U D G M E N T The petitioner is a transporting agency. Goods consigned by the 6th respondent through the petitioner from Chennai, in the name of the 5th respondent at Kochi, was not cleared delivery from the custody of petitioner after settling payments. Subsequently on the basis of instruction received from the 6th respondent, the petitioner had consigned the goods back to Chennai, in the address of the 6th respondent. The transport was intercepted invoking Section 47 (2) of the Kerala Value Added Tax Act, assigning the reason that it was not accompanied with documents required under Section 46 (3) of the Act. Petitioner submitted Ext.P6 request before the 1st respondent for release of the vehicle on permitting the goods to be unloaded either at the check post or at the godown of the petitioner to be kept under safe custody pending adjudication of the proceedings under Section 47 (6) of the Act. Since the request for release of the vehicle was not acceded to by the authorities, this writ petition is W.P ( C) No.37319 of 2009 2 filed. 2. I do not find any reason to retain the vehicle pending finalisation of the adjudication, since there is no proceedings initiated against the vehicle. Therefore, it is only just and proper to permit the petitioner to unload the goods and to get the vehicle released from custody. 3. Accordingly, the 1st respondent is directed to release the vehicle on the petitioner arranging unloading of the goods at any place at the instruction of the 1st respondent. 4. The competent authority under Section 47 shall finalise the adjudication proceedings at the earliest. The vehicle shall be released on production of a copy of this judgment, at the earliest, at any rate, within a period of one week thereafter. Writ petition is disposed of as above. C.K. ABDUL REHIM, JUDGE ma W.P ( C) No.37319 of 2009 3 W.P ( C) No.37319 of 2009 4