IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WA.No. 1820 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.31554/2011 Dated 25/11/2011 .................... APPELLANT/PETITIONER ------------------------ M/S.FIVE STAR METALS (PRIVATE) LIMITED, NO.12/1032-C, MOOCHANKUNDU, MUTHALAMADA, PALAKKAD-678507, REPRESENTED BY ITS MANAGER T.RAMKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS/RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR-678001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECKPOST, WALAYAR-678001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECKPOST, WALAYAR-678001. BY SPL. G.P. SRI.SEBASTIAN CHAMPAPPALLY THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A: TRUE COPY OF CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, CHITTUR DT.29.11.2011. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... Writ Appeal No.1820 of 2011 .................................................................... Dated this the 30th day of November, 2011. JUDGMENT Ramachandran Nair, J. Appeal is filed against judgment of the learned Single Judge directing the appellant to furnish Bank Guarantee for the security amount for release of the goods. Appellant is a registered dealer under the KVAT Act. Detention by the Check Post authorities is on the ground that appellant is not entitled to concessional rate on interstate purchase of cone crusher machine. The appellant has produced certificate from the Assessing Officer stating that the appellant is entitled to purchase machinery at concessional rate. We have heard Special Government Pleader also for the respondents. 2. After hearing both sides, we feel Bank Guarantee cannot be insisted in this case because in the first place, appellant is a registered dealer under the KVAT Act and secondly, machinery is being brought to Kerala for use in production of stone chips. In the circumstances, we allow the Writ Appeal by modifying the judgment of the learned Single 2 Judge as follows. Goods will be released on furnishing a simple bond without surety for the security amount and along with it an undertaking that the machine will not be sold until adjudication is over. Along with the simple bond and undertaking as stated above, the appellant should produce a copy of the certificate of registration issued under the KVAT Act. Adjudication will be conducted after hearing the appellant after release of the goods as above. Issue photocopy today itself. Sd/- C.N.RAMACHANDRAN NAIR Judge Sd/- K.VINOD CHANDRAN Judge True copy P.S. to Judge pms