IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22470 of 2011(G) ----------------------------------------- PETITIONER(S): ------------------------ M/S BHADRA INTERNATIONAL INDIA LIMITED, REGD. OFFICE AT B-4/62, FIRST FLOOR, SAFDARJUNG ENCLAVE, NEW DELHI-110 029 AND BRANCH AT GROUND FLOOR, NEW TERMINAL BUILDING COMPLEX, CALICUT INTERNATIONAL AIR PORT, CALICUT-673 647 REPRESENTED BY ITS MANAGER, SHRI.PHILIP K.JOSEPH. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA, MANJESWAR-671 323. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, BANGARA, MANJESWAR-671 323. 3. THE AIRPORTS AUTHORITY OF INDIA, RAJIV GANDHI BHAVAN, SAFDARJUNG AIRPORT, NEW DELHI-110 003. 4. THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1,R2 & R4 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN R3 BY ADV. SRI. K.L.NARASIMHAN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.22470/2011 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE AGREEMENT NO.COM/931/1/REGIONS/GHS(WR) DTD. 7/12/2009 ENTERED INTO BETWEEN THE AIRPORTS AUTHORITY OF INDIA AND THE PETITIONER. P2: COPY OF THE INVOICE NO.506 DTD. 9/08/2011 OF M/S.NANDAN GROUND SUPPORT EQUIPMENT PVT.LTD. UNIT - II, 196, DEKHU VILLAGE, NEAR FIBRE FILES, KHOPOLI DIST-RAIGAD, MAHARASTRA. P3: COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM NO.16 DTD. 16/08/2011 ISSUED BY BHADRA INTERNATIONAL INDIA LTD., AIRPORT,MANGALORE. P4: COPY OF THE NOTICE NO.OR 22031/11/12 IN FORM NO.17A DTD.14/08/2011 ISSUED BY THE FIRST RESPONDENT. P5: COPY OF REPLY DTD. 16/08/2011 SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT. P6: COPY OF REGISTRATION CERTIFICATE IN FORM ST - 2 DTD. 27/12/2010 ISSUED BY THE SUPERINTENDENT (S.TAX), NEW DELHI. P7: COPY OF ORDER NO.OR - 10063/10-11 DTD. 2/2/2011 ISSUED BY THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 22470 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T The goods being transported by the petitioner has been detained by the 1st respondent on allegation of attempt to evade tax. The petitioner's contention is that the petitioner is not engaged in any activities attracting sales tax and the petitioner is engaging in service oriented business, for which, the petitioner is remitting service tax. Therefore, according to the petitioner, there is no question of attempt to evade tax under the Kerala Value Added Tax Act. Consequently, the 1st respondent has no jurisdiction to detain the goods and vehicle is the contention raised. 2. The learned Government Pleader submits that the question as to whether the petitioner is paying service tax itself is a question of fact, which has to be proved by evidence. Insofar as such evidences are not immediately forthcoming, the 1st respondent is entitled to detain the goods is the contention. 3. I have considered the rival contentions in detail. 4. I am of opinion that in view of the particular facts and circumstances of the case, especially the fact that the petitioner is doing service on behalf of the Calicut International Airport, the goods and the vehicle can be ordered to be released on a bond. Accordingly, w.p.c.22470/11 2 the 1st respondent is directed to release the goods and the vehicle covered by Ext.P4 on the petitioner executing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the orders to be passed. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge