IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND APRIL 2008 / 2ND VAISAKHA 1930 WP(C).No. 13340 of 2008(K) -------------------------- PETITIONER: ------------ M/S.MACC STEELS, UMAYANELLOOR, KOLLAM. BY ADV. SRI.K.G.ANIL BABU RESPONDENTS: ------------- 1. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOLLAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOLLAM. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, KOLLAM. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13340 OF 2008 -------------------------------------------- Dated this the 22nd day of April, 2008 JUDGMENT Petitioner is challenging demand of redemption fee for release of goods and truck which carried substantial quantity of steel in excess of the declared quantity. Strangely, checkpost has not noticed massive difference in quantity transported that is 2910 Kgs. which has resulted in failure of short collection of advance tax. First respondent is directed to refer this case to the Commissioner for conducting enquiry against the checkpost officials for releasing the goods in excess of the declared quantity while under transport. Petitioner's claim for release of goods without payment of redemption fee is not acceptable. However, petitioner is free to appear for adjudication before the first respondent. W.P. is disposed of directing the first respondent to release the goods pending adjudication if petitioner pays redemption fee for the goods. If the driver pays redemption fee for the vehicle, the vehicle will be released to him. Issue photocopy today itself. (C.N. RAMACHANDRAN NAIR) Judge kk 2