IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 WP(C).No. 3131 of 2008(W) ------------------------- PETITIONER: --------------- M/S. TRANSPORT CORPORATION OF INDIA LTD. REP. BY ITS ZONAL MANAGER GUGAN RAM SHARMA, NO.11, CHINNASAMY NAIDU ROAD,SIDHAPUDUR,COIMBATORE-641044 BY ADV. SRI.T.V.GEORGE RESPONDENTS: ----------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXS THIRUVANANTHAPURAM. 5. M/S. MARIKKAR ENGINEERS PRIVATE LTD., AKODA DIVISION, 33/2401-A, N.H.BYE PASS, CHAKKARAPARAMBIL, ERNAKULAM-682 032. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 3131 OF 2008 W ===================== Dated this the 28th day of January, 2008 J U D G M E N T The detention of 12 Skoda cars transported in two trucks belonging to the petitioner, ordered as per Exts.P10 and P11 is under challenge. Going by the irregularities noticed, according to the Department, in both the trucks three cars each were not supported by any document. Petitioner has an explanation for this irregularity noticed by the Department. According to the petitioner, by a mistake, cars were not loaded in the order in which it is mentioned in the invoice. According to them, on a proper verification it can be seen that all vehicles are covered by proper invoices although truck number varies. 2. Though factually it is as stated above, the bonafides of this is a matter to be enquired into by the Department. I do not think that in the meanwhile, it is necessary to continue the WPC 3131/08 :2 : detention of the vehicles. Petitioner undertakes that the 5th respondent being consignee, who is also registered under the KVAT is willing to provide security in the form of bond without sureties. 3. If that be so, I direct that if the 5th respondent furnishes a bond without sureties as above along with a certified copy of its Certificate of Registration, the vehicles detained as per Exts. P10 and P11 along with the trucks shall be released to the petitioner. Thereafter adjudication shall be held and the parties will be governed by the order to be passed. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp