IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH MAY 2009 / 7TH JYAISHTA 1931 WP(C).No. 14676 of 2009(D) -------------------------- PETITIONER: ----------------- M/S.ACE FINE PACK PVT. LTD., 41/902 & 903 OF COCHIN CORPORATION, PULLEPPADY JN. CHITTOOR ROAD, ERNAKULAM, REP. BY ITS MANAGING DIRECTOR, S.JAYAKUMAR. BY ADV. SMT.S.K.DEVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, BANGARA , MANJESHWAR. 2. THE ASST. COMMISSIONER(ASSMT.), DEPT. OF COMMERCIAL TAXES, SPL. CIRCLE II, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 14676 OF 2009 ......................................................................... Dated this the 28th May, 2009 J U D G M E N T The grievance of the petitioner is against detention of goods at the Commercial Tax Check Post, Bangara, Manjeswar, for the reasons stated in Ext.P1. The learned counsel appearing for the petitioner submits that the petitioner is entitled to have the benefit of second proviso to Section 47 of the KVAT Act, 2003 and that necessary proceedings supported with all the requisite documents will be produced before the first respondent for claiming the benefit. 2. In case, such proceedings are filed before the first respondent within a period of two days, the same shall be considered and appropriate orders shall be passed, in accordance with law, with regard to the claim of the petitioner to get the goods released. Necessary orders shall be passed as expeditiously as possible and at any rate within a period of two W.P.(C) No. 14676 OF 2009 2 days from the date of production of the proceedings, as above. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk