IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 16TH JULY 2009 / 25TH ASHADHA 1931 WP(C).No. 19989 of 2009(P) -------------------------- PETITIONER: --------------- M/S.JOHNSON ROCKS, PAYYANAMON, KONNI, REPRESENTED BY ITS MANAGING PARTNER MRS.SUSAMMA JOHN. BY ADV. MR. THAMPAN THOMAS RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, CHECK POST, ARYANCKAVU. 2. COMMERCIAL TAX OFFICER, PATHANAMTHITTA. 3. THE DEPUTY COMMISSIONER COMMERCIAL TAX OFFICER, PATHANAMTHITTA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19989 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the day 16th of July, 2009 JUDGMENT The goods belonging to the petitioner transported in the vehicle bearing No. TN 76 A 3051 were detained by the first respondent at the check post at Aryankavu on 9.7.2009 leading to Ext.P7 proceedings issued under Section 47 (2) of the KVAT Act. 2. The learned counsel for the petitioner submits that, the alleged incriminating circumstances pointed out in Ext.P7 are absolutely devoid of any merit or bona fides in so far as the goods being transported were accompanied with all the requisite documents as contemplated under Section 46 (3) of the Act and that the detention of the goods as well as the vehicle can only be on the basis of a wrong and misconceived idea as to the legal provisions. 3. The learned Government Pleader appearing for the respondents submits that, all the requisite documents were actually not produced before the first respondent and that the materials such as Exts.P1 and P2 etc. are produced for the first time before this Court. The learned counsel for the petitioner rebuts the above submission, stating that, the petitioner was very much anxious of the delay and hardships caused in transportation of the goods and the all the requisite documents were produced before the first respondent to get the vehicle WP (C) No. 19989 of 2009 : 2 : as well as the goods released, which however turned to be futile and hence was constrained to file the present Writ Petition. The learned counsel for the petitioner submits that, the petitioner, to prove his bona fides, is also ready and willing to furnish 'Bank Guarantee' in respect of the amount of Rs.3,99,450/- as shown in Ext.P7, for causing the vehicle as well as the goods to be released. 4. Considering the facts and circumstances, there will be a direction to the first respondent to release the vehicle as well as the goods immediately, on production of the Bank Guarantee by the petitioner to the tune of Rs.3,99,450/-. This will be without prejudice to the right of the first respondent to pursue the adjudication proceedings in furtherance to Ext.P7, which shall be finalized as expeditiously as possible, at any rate, within two months, from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd