IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN MONDAY, THE 20TH OCTOBER 2008 / 28TH ASWINA 1930 WP(C).No. 30684 of 2008(C) --------------------------------------- PETITIONER: -------------------- WIRELESS-TT INFO SERVICES LIMITED, HAVING ITS REGISTERED AND CORPORATE OFFICE AT 5-9-62, 5TH FLOOR, KHAN LATEEF KHAN ESTATE, FATEH MAIDAN ROAD, HYDERABAD 500001 WITH CIRCLE OFFICE AT SL PLAZA, PALARIVATTOM, KOCHI REP.BY ITS AUTHORISED SIGNATORY V.D.SUDEVAN BY ADV. SRI.A.KUMAR RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER (WC), OFFICE OF THE DY COMMISSIONER OF COMMERCIAL TAXES, KACHERIPADY ERNAKULAM. GOVERNMENT PLEADER SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. ================================== W.P.(C) No.30684 OF 2008(C) ================================== Dated this the 20th day of October, 2008 J U D G M E N T The petitioner imported goods into the State covered by Exhibits P12 and P13. They are meant to be delivered in Cochin and going by Exhibit P14, the goods brought under Exhibits P12 and P13 are for the purpose of developing the infrastructure for telecommunication service. Different questions, including whether there is further sale in the matter, liable to tax in this State and also the coverage under different provisions of the KVAT may arise for decision. Question also relatable to use of Form 16, would arise since, according to the respondents, the petitioner does not have registration for such purpose. Whatever that be, the bonafide of the transit and the identity of the petitioner is fairly well- established and there is no reason why any harsh conditions should be insisted upon pending finalisation of penalty proceedings following Exhibits P12 and P13. W.P.(C) No.30684/2008 Page numbers Under such circumstances, it is ordered directing that the goods covered by the Exhibits P12 and P13 will be released on the petitioner furnishing simple bond without sureties to satisfy any demand that may follow the finalisation of the penalty proceedings, following Exhibits P12 and P13. This writ petition is ordered accordingly. Issue copy of this Judgment today itself. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Skr/20/10