IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17119 of 2011(L) ---------------------------------------- PETITIONER(S): ------------------------ M/S.S.R.S. INDUSTRIES, G.K.MATTOM, THENUR P.O., PALAKKAD, REPRESENTED BY ITS PARTNER, SANJAY PODDAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR-PIN- 678 624. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.17119/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE INVOICE NO.18 DATED 09/04/2011 P2 COPY OF THE INVOICE NO.19 DATED 09/04/2011 P3 COPY OF THE CONSIGNMENT NOTE NO.4735 ISSUED BY TRANSPORTER OF M/S.NAMAKKAL RAIPUR TRAILOR SERVICE DATED 03/04/2011. P4 COPY OF THE CONSIGNMENT NOTE NO.4736 ISSUED BY TRANSPORTER OF M/S.NAMAKKAL RAIPUR TRAILOR SERVICE DATED 03/04/2011 P5 COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT DATED 22/06/2011. P6 COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT DATED 22/06/2011. P7 COPY OF THE RECEIPT ISSUED TO VEHICLE NO.KA 01 AD-1236. P8 COPY OF THE RECEIPT ISSUED TO VEHICLE NO.TN 30P 4536. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17119 OF 2011 ---------------------------------------------- Dated this the 4th day of July, 2011 JUDGMENT The petitioner is aggrieved by the detention of their vehicle with goods for alleged attempt to evade tax. According to the petitioner, the petitioner has not tried to evade tax. At the time of admission, this Court directed release of the vehicle and goods by the following interim order: “ Heard learned counsel for the petitioner and the Govt. Pleader appearing for the respondent. According to the petitioner the delay in transport occurred due to breakdown of the trailer vehicle and subsequent dispute arose between the transporter and the dealer. It is contended that the documents which accompanied the goods will prove that no attempt of effecting subsequent transport on the basis of very same documents can be made. Considering the fact regarding payment of advance tax and also considering that the petitioner is a registered dealer, I am of the view that pending finalisation of the enquiry the goods can be released on furnishing security Bond. Therefore, there will be an interim direction to the respondent to release the goods along with the vehicle detained by virtue of Exts.P5 and P6 notices, on the petitioner furnishing security Bonds for the value of the deposits demanded thereunder, in the form prescribed under the KVAT Rules, without sureties”. Now that the vehicle and goods have been released, what W.P.(C)No.17119/11 2 remains to be done is only to direct the competent authority to complete the proceedings initiated by the detention of the vehicle. Accordingly, this writ petition is disposed of in terms of the interim order with a further direction to the competent officer, under the Kerala Value Added Tax Act, to complete the proceedings initiated by the detention of the vehicle, as expeditiously as possible. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17119/11 3