IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH FEBRUARY 2008 / 16TH MAGHA 1929 WP(C).No. 4191 of 2008(Y) ------------------------- PETITIONER: ------------ S C JOHNSON PRODUCTS PVT.LTD., REP. BY M IQBAL, C & F AGENT, 43/2632 A, PSM HOUSE, MASJID LANE, SRM ROAD, ERNAKULAM-682 018. BY ADV. SRI.P.JACOB VARGHESE SRI.VIVEK VARGHESE P.J. SRI.P.J.VINOD JOSEPH RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, KVAT CIRCLE-I, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ========================= WRIT PETITION NO. 4191 OF 2008 ========================= Dated this the 5th day of February 2008 JUDGMENT Goods consigned by the petitioner has been detained as per Ext.P3 and the allegation is that the TIN number indicated is not relatable to the concern. Petitioner submits that it is a registered dealer and the TIN number indicated in the invoice originally belonged to a company called Karamchand Appliances Pvt. Ltd., whose certificate of registration under the KGST Act is Ext.P1. It is also stated by the petitioner that the aforesaid company was amalgamated with the petitioner's company, by virtue of a scheme of amalgamation confirmed by the High Court of Delhi in Company Petition No.73/2006, a copy of which is Ext.P2. It is submitted that on account of a mistake the TIN number was wrongly indicated and these aspects have been explained in Ext.P4 reply. 2. In view of the contents reply that has been filed and the other documents, prima facie, it appears to be a case of mistake. However, that is a matter to be enquired into by the department. Pending such enquiry, I do not think it is necessary to detain the W.P.(C)4191/2008 2 goods and direct that the same be released to the petitioner on executing a bond without sureties. Writ Petition is disposed of as above. ANTONY DOMINIC, JUDGE css/