IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 2ND AUGUST 2011 / 11TH SRAVANA 1933 WP(C).No. 21006 of 2011(A) -------------------------------------- PETITIONER: ------------------- VOLVO AUTO INDIA LIMITED, CC NO.62/2450A 2ND FLOOR, EMIR PLAZA, KALOOR- KATHRIKADAVU ROAD, KOCHI-17, REPRESENTED BY ITS CUSTOMER SERVICE DIRECTOR AND AUTHORIZED SIGNATORY-SHAJI MATHEW. BY ADVS. SRI.V.V.ASOKAN, SRI.K.I.MAYANKUTTY MATHER, SRI.R.JAIKRISHNA. RESPONDENTS: ------------------------ 1. COMMERCIAL INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. 2. ASSISTANT COMMISSIONER, SPECIAL CIRCLE 1 DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM -682 015. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, WALAYAR- 678 624. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.21006/2011-A: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE BILL OF ENTRY DTD. 09/09/2010. EXT.P.2: COPY OF THE INVOICE FOR THE IMPORT OF VOLVO CAR BEARING CHASIS NO.YVIFS 9056B2004184 (S60) DTD. 09/09/2010. EXT.P.3: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE R.2. DTD. 16/12/2009. EXT.P.4: COPY OF THE DELIVERY NOTE IN FORM 15 DTD. 08/12/2010. EXT.P.5: COPY OF THE PAYMENT RECEIPT OF OCTROI DTD. 22/02/2011. EXT.P.6: COPY OF THE TEST CERTIFICATE ISSUED BY ARAI DTD. 08/03/2011. EXT.P.7: COPY OF THE SECTION 47(2) NOTICE ISSUED BY THE R.1. DTD. 25/07/2011. EXT.P.7.A: COPY OF THE CONFIRMATION LETTER CERTIFYING THE NATURE OF MOVEMENT OF VOLVO CAR (S60) DTD. 19/07/2011. EXT.P.8: COPY OF THE JUDGMENT IN W.P.(C).NO.29224/2010 DTD. 23/09/2010. EXT.P.9: COPY OF THE JUDGMENT IN W.A. 1997/2010 DTD. 01/12/2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21006 of 2001 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 2nd day of August, 2011. J U D G M E N T The petitioner is a multi-national company manufacturing cars. They imported a Volvo car into India for the purpose of demonstration by the dealers. The same was sent to the Automotive Research Association of India, and was returned to Kerala. While the same entered the State, the same was detained by the 1st respondent on allegation of attempt to evade tax. The petitioner seeks release of the vehicle. According to the petitioner, in respect of detention of a similar car, by Ext.P8 judgment, this Court directed release of the vehicle on furnishing security bond, which direction was upheld by the Division Bench in Ext.P9 judgment. 2. The learned Government Pleader opposes the prayers. According to him, this is not covered by Ext.P8 judgment insofar as in Ext.P8 judgment, there was no inter-state transport, whereas in this case, the car was being transported to Kerala from outside the State. 2. I have considered the rival contentions in detail. 3. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 1st respondent to release the car to the petitioner on the petitioner furnishing a security bond as provided under the Kerala Value Added Tax Rules without sureties. The competent authority under the Act shall complete the proceedings initiated by Ext.P7 notice as W.P(C) No. 21006 of 2001 -: 2 :- expeditiously as possible at any rate within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/