IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH NOVEMBER 2010 / 28TH KARTHIKA 1932 WP(C).No. 6112 of 2007(C) ------------------------- PETITIONER: --------------- M/S.WIPRO LIMITED., N.A 28 THATTANCHAVADY INDUSTRIAL ESTATE, PONDICHERRY 605009, REPRESENTED BY ITS OPERATIONS MANAGER - KERALA MR.BHASURANGAN K. BY ADVS. SRI.JOSEPH MARKOSE, SENIOR ADVOCATE SRI.MITHUN MARKOS RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO THE MINISTER OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELANTHAVALAM. 4. ASSISTANT COMMISSIONER(ASSMT)SPECIAL CIRCLE, ERNAKULAM. 5. INDIAN OVERSEAS BANK, , ERNAKULAM. 6. FIRSTSOURCE SOLUTIONS LIMITED, III/448, RAJAGIRI ROAD,KALAMASSERY, KOCHI. BY BY ADVICATE SRI.K.P.PRADEEP ADV. SRI.P.B.SURESH KUMAR, SC,I.O.BANK THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6112 of 2007(C) --------------------------------------- PETITIONER'S EXHIBITS -------------------------------------- EXT.P1. COPY OF THE PURCHASE ORDER DATED 6.11.2006 FROM INDIAN OVERSEAS BANK TO PETITIONER. EXT.P2. COPY OF THE PURCHASE ORDER DATED 22.12.2006 FROM 6TH RESPONDENT TO PETITIONER. EXT.P3. COPY OF THE INVOICES DATED 26.12.06 ISSUED TO INDIAN OVERSEAS BANK EXT.P4. COPY OF THE INVOICES DATED 14.2.07 ISSUED TO 6TH RESPONDENT. EXT.P5. COPY OF THE NOTICE DATD 15.2.2007 ISSUED BY THE 3RD RESPONDENT DETAINING GOODS. EXT.P6. COPY OF NOTICE DATED 22.2.2007 ISSUED BY THE 3RD RESPONDENT. EXT.P7. COPY OF THE CIRCULAR NO.51/2006 DATED 19.10.2006 ISSUED BY THE 2ND RESPONDENT. EX.P8. COPY OF ORDER DATED 6.2.2007 OF THIS HON'BLE COURT IN WP NO.4160 OF 2007. RESPONDENTS' EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE vk P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.6112 OF 2007 ......................................................................... Dated this the 19th November , 2010 J U D G M E N T The petitioner has approached this Court with the following prayers: “i) declare that the circular No. 51 of 2006 dated 18.12.2006 is ultra vires to the Kerala Value Added Tax Act, 2003 itself and in any event unconstitutional and unenforceable. ii) issue a declaration or any other appropriate writ, order or direction under Article 226 of the Constitution of India, declaring that the petitioner and/or consignee of goods sold in the course of import and interstate is not liable for payment of any tax or security at any of the points/check post or production of Form 16 consequent to Circular No.51 of 2006 dated 18.12.2006 in respect of the goods brought by the petitioner whether it be for its own use, consumption or sale or in the course of interstate trade or sale in the W.P.(C) No.6112 OF 2007 2 course of import. iii) call for the records and issue a writ of certiorari or such other writ, order or direction quashing Exhibit P5 and P6 notice issued by the 3rd respondent demanding production of Certificate of Ownership and/or tax under cover of the circulars. iv) direct the Respondents to immediately release the goods detained pursuant to Ext. P5 and P6 without insisting on any security and v) pass such other orders as are deemed just and necessary in the facts and circumstances of the case.” 2. During the course of hearing it has been brought to the notice of this Court that under similar circumstance, the very same petitioner had approached this Court earlier and the issue had been considered and disposed of this Court by judgment in W.P.(C) No.4160 of 2007, a copy of the said verdict is placed before this Court for perusal. The learned government Pleader appearing for the respondents also confirm the position as above 3. In the above circumstance, this Court finds it fit and proper to dispose of the matter in the same terms as contained W.P.(C) No.6112 OF 2007 3 in the aforesaid verdict holding that the defect noted in Exts.P5 and P6 are not at all defects. If adjudication proceedings are pending, the same shall be finalised in accordance with the relevant provisions of law as expeditiously as possible. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk