IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH OCTOBER 2008 / 15TH ASWINA 1930 WP(C).No. 29521 of 2008(M) -------------------------- PETITIONER(S): --------------------- MANIKANDAN, S/O. LATE MOOKKACHAMI THEVAR, MANIKANDA VILASOM, POOPARAKARA, UDUMBANCHOLA. BY ADV. SRI.SUMAN CHAKRAVARTHY RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, NEDUMKANDA, IDUKKI. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 29521 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of October, 2008 JUDGMENT By consent the case is taken up for final hearing. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Petitioner is aggrieved by Exts.P4 and P5. Ext.P4 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. Ext.P5 is a notice issued under Section 49 of the KVAT Act. 4. Case of the petitioner in brief is as follows: He is an agriculturist. Ext.P1 is produced as Cardamom Registration Certificate in regard to 1.93 Acres. He took 450 Kgs of dried Cardamom on 4.10.2008 from Poopara to Biyalram in a jeep. The Registration Certificate is Ext.P2. The certificate of ownership of goods is Ext.P3. When vehicle was just half a kilometer away from the pooling center at Biyalram, it was intercepted and Ext.P4 was issued. Petitioner relies on Ext.P6 interim order and Ext.P7 judgment. 5. Sri. Suman Chakravarthy, learned counsel appearing on behalf of the petitioner contended that this is a case where there were documents accompanying the transport. Ext.P5 is mechanically passed. He WPC.29521/2008. 2 has a case that Section 49 itself is not attracted. He also submits that the goods and the vehicle may be released on the petitioner paying the amount of tax demanded and atleast in terms of Ext.P7 judgment. 6. Learned Government Pleader on instructions points out that this is a clear case of smuggling and there were no documents accompanying the transport. After having considered the contentions of the parties, the writ petition is disposed of directing that if the petitioner pays the amount of tax demanded in Ext.P5, namely, Rs.34,370/-, and furnishing Bank Guarantee for a sum of Rs.50,000/-, the goods and the vehicle detained shall be released forthwith to the petitioner. Adjudication will be completed within a period of six weeks from the date of production of a copy of this judgment. I make it clear that I have not pronounced on the contentions of the petitioner and I leave it open to the petitioner to raise all the contentions available before the adjudicating officer. (K.M. JOSEPH, JUDGE) sb