IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 6TH AUGUST 2008 / 15TH SRAVANA 1930 WP(C).No. 23128 of 2008(C) -------------------------- PETITIONER: ----------------- POPULAR MOTOR CORPORATION, INDIAN EXPRESS BUILDINGS, KALOOR, KOCHI-17. REPRESENTED BY ITS EXECUTIVE DIRECTOR, D.KRISHNAN. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: --------------------- 1. THE ASSISTANT COMMISSIONER - II, SPECIAL CIRCLE - III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/08/2008, ALONG WITH WPC NO.6039/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.23128 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of August, 2008 JUDGMENT Petitioner challenges Ext.P9. By Ext.P9 petitioner is called upon to pay a sum of Rs.60,00,000/-. The main contention of the learned Senior Counsel appearing on behalf of the petitioner is that the question is connected with the question posed in W.P.(C) 6039 of 2008, where the petitioner has challenged the order of penalty. The question raised is whether the sale of 850 motor cycles is an inter-state sale effected by Bajaj Auto Limited directly to the Kerala State Police Department or whether it is an intra state sale effected by the petitioner in favour of the Police Department. According to the petitioner, going by the facts and the law applicable, it is a clear case where it is a direct inter-state sale by Bajaj Auto Limited attracting Central Sales Tax. It is also pointed out that going by the contract, under law, there can only be a sale by Bajaj Auto Limited in favour of the Police Department. 2. Heard learned Government Pleader also. Interests of justice will be met if, instead of the petitioner being called upon to pay Rs.60 Lakhs, petitioner is permitted to pay Rs.55 Lakhs and he is also called upon to give security for the balance amount. WPC.23128/2008. 2 Accordingly, the writ petition is disposed of as follows: Ext.P9 is modified and the petitioner is directed to pay Rs.55 Lakhs instead of Rs.60 Lakhs. Petitioner is permitted to pay the amount of Rs.55 Lakhs in two instalments, Rs.30 lakhs on or before 22.8.2008 and the balance amount to make up Rs.55 Lakhs is to be paid on or before 5.9.2008. Security for the balance amount must be furnished on or before 31.8.2008. (K.M. JOSEPH, JUDGE) sb