IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 22ND SEPTEMBER 2008 / 31ST BHADRA 1930 WP(C).No. 28128 of 2008(W) ----------------------------------------------- PETITIONER: ------------------ THE MOBILE STORES LTD. 35/1012, KALYANI COMPLEX, M.K.K.NAIR ROAD, PALARIVATTOM, KOCHI - 682 025. REPRESENTED BY AUTHORIZED SIGNATORY, P.KRISHNAKUMAR. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN SRI.N.R.SAJ RESPONDENTS: ----------------------- 1. INTELLIGENCE INSPECTOR, COMMERCIAL TAX DEPARTMENT, SQUAD NO.IV, KASARAGODE. 2. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28128 OF 2008 W -------------------------------------- Dated this the 22nd September, 2008 JUDGMENT Heard the learned counsel appearing for the petitioner and the learned Government Pleader. Petitioner challenges Ext.P6. Ext.P6 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act, 2003. The objection is that the goods under transport is furniture and the consignee shown in the Bill is M/s. Mobile Store Ltd., Golden Arcade, Kasaragod, Kerala and M/s. Mobile Store Ltd. has no branch registration at Kasaragod under the Act. It is the further objection that M/s. Mobile Store Ltd. has not filed any document to substantiate that the goods under transport is for personal use. 2. I heard the learned counsel for the petitioner and also the learned Government Pleader. According to learned counsel for the petitioner, petitioner is opening a new Branch at Kasaragod and in connection with the same, petitioner has placed a common purchase order with M/s. Abhash Enterprises, WPC.28128/08 W 2 Thane, Mumbai for supply of various kinds of furniture. M/s. Abhash Enterprises despatched the furniture as per Ext.P5 Delivery Note and Invoice. It is while so that the goods have been detained by Ext.P6. Counsel for petitioner also relies on Ext.P8 series of Judgments of this Court which, according to him, were passed in similar circumstances, directing release of the goods on executing simple Bond without sureties. Counsel for petitioner also submits that Rule 58(16) is not applicable, since the petitioner is a registered dealer. He further submits that the petitioner has also produced Ext.P1 which is the Registration Certificate and Ext.P2 is the latest Return. Ext.P8 series Judgments would appear to be between the petitioner Company and the Department. The name of the petitioner Company in Ext.P8 series Judgments is changed to that of t4he present name, according to counsel. In such circumstances and having regard to Ext.P8 series of Judgments, the Writ Petition is disposed of as follows: There will be a direction to the first respondent to release WPC.28128/08 W 3 the consignment on the petitioner executing Simple Bond without surety for the security amount along with certified copy of Certificate of Registration issued under the Kerala Value Added Tax Act. The adjudication will be completed within a period of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// Ps to Judge