IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 WP(C).No. 25631 of 2009(Y) -------------------------- PETITIONER(S): --------------- M/S SOMA ENTERPRISES LTD,NH-CONNECTIVITY- ICTT PROJECT,VALLARPADAM,WARD NO.2,CHERANALLUR, ERNAKULAM DISTRICT,KERALA-682 034,REPRESENTED BY ITS POWER OF ATTORNEY HOLDER,A.V.RAVIKUMAR. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,WALAYAR. 2. THE COMMERCIAL TAX OFFICER,COMMERCIAL TAX CHECK POST,WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. ADV. SRI.V.K.SHAMSUDHEEN, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.25631 OF 2009 ------------------------------ Dated this the 10th day of September, 2009 J U D G M E N T ---------------------- 1. The petitioner is a company executing construction work of “4 lane National Highways connectivity to ITTC” at Vallarpadam. The petitioner is a registered Works Contractor under the provisions of the KVAT Act. The petitioner had effected transport of 'Casting Girders' in bulk quantity in 8 different truck loads from Pune to Cochin. It is submitted that the goods carried in 4 trucks were transported together and two vehicles had passed through entry Checkpost, Valayar and one vehicle through the entry Checkpost, Manjeswaram. The transportation in one among the vehicles is now detained by the 1st respondent on issuing notice under Section 47(2) of the KVAT Act. Ext.P14 is the notice issued in this regard. The main reason for detention mentioned in Ext.P14 is that the transport was accompanied only by the quadruplicate copy of the invoice. Since the original, duplicate and triplicate copies are not accompanied with the consignment it is suspected that there is chance to transport the same quantity in another load using the same document. It is further pointed out that the item which was transported is not included in the CST registration of the W.P.(C).25631/09 2 consignee and therefore the consignee is not entitled to bring goods on paying the reduced rate of CST. 2. Whether there was any attempt at evasion of tax is a matter to be considered and decided by the appropriate authority after adjudication of the proceedings under Section 47 (2). The petitioner is seeking directions for permitting onward transport of goods detained on furnishing security bond, pending finalisation of the adjudication proceedings. Having considered the facts and circumstances of the case I am inclined to direct release of the goods on imposing conditions for furnishing security for the amount mentioned in Ext.P14. 3. Under the above circumstances the writ petition is disposed of directing 1st respondent to release the goods detained under Ext.P14 on the petitioner furnishing bank guarantee for 50% of the amount demanded under Ext.P14 and on furnishing security bond as provided under the Rules, without sureties, for the balance 50%. It is further directed that the competent authority shall finalise the adjudication proceeding after issuing notice to the petitioner, as early as possible, at any rate within a period of one month from the date of release of the consignment. C.K.ABDUL REHIM, JUDGE. okb