IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WA.No. 1211 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.21617/2011 .................... APPELLANT/ PETITIONER IN THE WPC ------------------- TEBMA SHIPYARDS LTD., DOCK HOUSE BUILDING, COCHIN SHIPYARD PREMISES, KOCHI, REPRESENTED BY ITS VICE PRESIDENT (PROJECTS), N.MURALEEDHARAN NAIR. BY ADV. SRI.R.MURALEEDHARAN (AROOR) RESPONDENTS/ RESPONDENTS IN THE WPC ------------------------ 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE - II, COMMERCIAL TAXES, ERNAKULAM. 2. SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, TRIVANDRUM. GOVT.PLEADER, SRI.MUHAMMED RAFEEK THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. -------------------------------- W.A.No.1211 OF 2011 -------------------------------- Dated this the 20th day of August, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. Writ Appeal is filed against the judgment of the learned Single Judge declining to release the detained goods to the appellant without surety by way of bank guarantee. The appellant's counsel submitted that goods detained are required for construction of offshore vessels, the work of which was undertaken jointly by the appellant along with Cochin Shipyard. Eventhough the appellant is a registered dealer, the learned Government Pleader collected information from the Assessing Officer and submitted that the appellant is not offering any turn over for assessment and no output tax is also so far paid, though input tax credit is made by the appellant. We do not think there is any need for us to consider the appellant's liability vis-a-vis that of Cochin shipyard for ship building and sale of the same. These are matters to be considered by the Assessing Officers of both the appellant and the shipyard in coordination with each other. W.A.No.1211/2011 2 2. So far as release of goods without security is concerned, we do not think the appellant has any immunity from claiming exemption eventhough the appellant is a registered dealer with tin number. Since the appellant has expressed his inability to furnish bank guarantee, the learned Single Judge directed to complete the proceedings, as expeditiously as possible, within a period of one month. From the contentions raised by the counsel for the appellant and the Government Pleader, we feel adjudication should be left to the Assessing Officer before whom the appellant is registered. Accordingly, the Writ Appeal is disposed of modifying the judgment of the learned Single Judge as follows: On production of a copy of the judgment along with a copy of the registration certificate, the 2nd respondent will transfer the file to the Assessing Officer before whom the appellant is registered. The Assessing Officer is directed to complete the enquiry and pass final orders with ten days from the date of receipt of a copy of this judgment. The appellant will appear before the Assessing Officer, take notice and appear on the posting date for hearing. There will be a direction to the W.A.No.1211/2011 3 Assessing Officer to consider the contention raised by the Government Pleader on the returns filed on liability if any for fax which has to be decided by Assessing Officer in co-ordination with the Assessing Officer before whom Cochin Shipyard Limited is registered. Issue copy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/20/8