IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 24TH SEPTEMBER 2008 / 2ND ASWINA 1930 WP(C).No. 28403 of 2008(F) ----------------------------------------------- PETITIONER: ------------------ HAMZA K, S/O MUHAMMED ALI, PROPRIETOR, MALABAR TRANSPORT COMPLEX, THALAVAI SENDURAI TALUK, PERAMBALUR DIST, TAMILNADU. BY ADV. SRI.G.HARIHARAN RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHEK POST, NATTUKKAL, CHITTUR TALUK, PALAKKAD DIST. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, CHITTUR, PALAKKAD DISTRICT. 3. THE SUB INSPECTOR OF POLICE, KOZHINJAMPARA POLICE STATION, CHITTUR TALUK, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28403 OF 2008 F -------------------------------------- Dated this the 24th September, 2008 JUDGMENT Petitioner is the owner of a lorry bearing Registration No.TN/41-M 0906 having National Permit as Ext.P1 and authorisation as Ext.P2 issued by the Regional Transport Authority, Perambalur. According to petitioner, he is having transport contract with M/s. Madras Cements Ltd. and there is stock transfer as sought to be proved by Exts.P3 and P4 Stock Transfer Advice and Transfer Advice respectively. It was to be delivered at the Annamanada Godown of M/s. Madras Cements Ltd. in Thrissur District. According to petitioner, the vehicle when it reached Nattukal Check Post, it was detained alleging overload and it was taken to weigh bridge at Kozhinjampara which also was not functioning and that, at the same time, the Delivery Note and Stock Transfer Advices were seized. It is stated that there are no proceedings taken under Section 47 of the Kerala Value Added Tax Act and the procedure under Rule WPC.28403/08 F 2 67 of the Kerala Value Added Tax Rules was also not followed and it is kept at Kozhinjampara Police Station exposed to sun and rain. It is stated that the load was to be delivered on 20.9.2008 and the prayer is to release the vehicle after issuing statutory notices as contemplated under the provisions of the Act and the second respondent to adjudicate on the question of violation, if any, committed during the transit of the goods. 2. Heard the learned counsel for petitioner and also the learned Government Pleader. Learned Government Pleader has got instructions. He submits that actually there was excess of eight metric tonnes. It is also pointed out that when a notice for physical verification of the goods was about to be served on the driver, he refused to accept the notice and ran away. It is further pointed out that proceedings as contemplated under Sections 47(2) and 69(1) of the Kerala Value Added Tax Act have been taken and besides, there will be proceedings under the Motor Vehicles Act in respect of the excess weight. Learned counsel for petitioner would submit that the petitioner is WPC.28403/08 F 3 prepared to furnish Bank Guarantee for the amount demanded under Section 47(2) and that he will also pay the amounts due under the Motor Vehicles Act for release of the vehicle. Recording the submissions of the parties, the Writ Petition is disposed of as follows: If the petitioner furnishes Bank Guarantee for the amount demanded in the Notice under Section 47(2) of the Act and also pays the amount payable under the Motor Vehicles Act, the lorry and the goods will be released to the petitioner. The adjudication process 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