IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 21142 of 2011(P) -------------------------- PETITIONER(S): --------------- T.ASOKAN,PROPRIETOR,SOJEX MARBLES, PUTHENKULAM,PARIPPALLY,KOLLAM DISTRICT. BY ADV. SRI.V.CHITAMBARESH, SENIOR ADVOCATE SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP SRI.MATHEWS RAJU RESPONDENT(S): --------------- 1. THE INTELLINGENCE INSPECTOR,INTELIGENCE SQUAD NO.IV,COMMERCIAL TAXES,PUNALUR, KOLLAM-691305. 2. THE COMMERCIAL TAX OFFICER,COMMERCIAL TAX CHECK POST,ARYANKAVU,KOLLAM-691316. GOVT. PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 21142/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE NOTICE DTD.29.7.2011. P2. COPY OF THE PETITION DTD.29.7.2011. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 21142 of 2011 ================== Dated this the 3rd day of August, 2011 J U D G M E N T The petitioner transported granite slabs into the State, which were detained at the check post alleging attempt to evade tax demanding cash security for double the tax alleged to be attempted to be evaded, by Ext.P1 notice. The petitioner contends that the petitioner has not attempted to evade tax and Ext.P1 happened to be issued on account of wrong measurement. According to the petitioner, the petitioner is even prepared to deposit the amount covered by Ext.P1, provided a proper measurement of the goods is done in the presence of th petitioner. The petitioner seeks the following reliefs; “(i) call for the records leading to the passing of Ext.P1 and quash the same by the issue of a writ of certiorari or other appropriate writ, order or direction; (ii) issue a writ in the nature of mandamus directing the first respondent to consider Ext.P2 on merits and pass orders on the same after affording to the petitioner an opportunity of being heard. (iii) issue a writ in the nature of mandamus directing the respondents to re-measure the consignment of granite brought by the petitioner, by giving margin for the unsalable portions of the same and thereafter re-fix the quantity of materials being transported.” 2. This is opposed by the learned Government Pleader, who would contend that the measurement has been done properly. 3. Having heard both sides, I dispose of this writ petition with the following directions: w.p.c.21142/11 2 The petitioner shall be present before the 1st respondent, where the goods are presently lying, on 5.8.2011. The 1st respondent shall conduct a measurement of the goods in the presence of the petitioner and one independent witness, who shall be arranged by the 1st respondent. After measurement, the goods shall be released to the petitioner on the petitioner depositing the amount covered by Ext.P1. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P1 notice, 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 final orders to be passed. The petitioner shall meet the expenses, if any, for conducting the measurement. It would be open to the 1st respondent to conduct the measurement at the petitioner's yard, if it is convenient, in order to avoid the necessity of unloading and loading. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge