IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 9TH OCTOBER 2009 / 17TH ASWINA 1931 WP(C).No. 28497 of 2009(F) -------------------------- PETITIONER(S): --------------- ARORA P.D., AGED 66 YEARS, GENERAL MANAGER, PRAKASH PARCEL SERVICE LTD., SHOP NO. 41, DR. AMBEDKAR STADIUM SHOPPING CENTRE (GCDA), NEAR KSRTC BUS STAND, ERNAKULAM- 682 035. BY ADV. SRI.A.RANJITH NARAYANAN SRI.S.K.SAJU SMT.A.SIMI RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM, REP. BY GOVT. PLEADER, HIGH COURT OF KERALA. 2. INTELLIGENCE INSPECTOR, INT. SQUD NO.1, DEPARTMENT OF COMMERCIAL TAXES, GOVT. OF KERALA, CIVIL STATION, MALAPPURAM, REP. BY GOVT. PLEADER, HIGH COURT OF KERALA 3. M/S. PENIEL CASHEW CO., REP. BY PROPRIETOR JOB G. OOMEN, PUTHOOR P.O., KOLLAM. 4. M/S. BEFFY CASHEWS, REP. BY PROPRIETOR BENNY GEORGE, ANCHAL, KOTTARAKKARA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28497 OF 2009 ------------------------------ Dated this the 9th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is a transporting agency, a public carrier of goods and parcels, having branches in several parts within the State and other States. Petitioner is aggrieved by detention of a consignment effected from Kollam to Ludhiana, on issuing Exts.P5 and P6 notices under Section 47(2) of the Kerala Value Added Tax Act, 2003 by the 2nd respondent. The reason for detention as evidenced by Ext.P5 and P6 is that the registration number of the vehicle noted in the documents accompanied the transport is differing and that there is difference in the gross weight of the vehicle along with the goods. The authority suspected evasion on payment of tax, because subsequent transport with the same set of documents in another vehicle is doubted. 2. The question whether there is any attempt at evasion of payment of tax in effecting the consignment is a matter which is to be decided on finalisation of adjudication as contemplated under Section 47(5) & (6) of the Kerala Value Added Tax Act, 2003. Pending finalisation of the proceedings the goods W.P.(C).28497/09-F 2 detained cannot be released without providing security deposit as demanded under Exts.P5 and P6. However, learned counsel for the petitioner seeks direction for an early disposal of the adjudication proceedings and also seeks direction to have physical verification of the goods by the competent authority. 3. Having considered the limited prayer of the petitioner I am inclined to dispose of the writ petition with a direction to expedite the adjudication process. In the result the writ petition is disposed of directing the 2nd respondent to take immediate steps as provided under Section 47(5) & (6) of the KVAT Act to refer the matter for adjudication by the competent authority. The competent authority shall finalise the adjudication after conducting physical verification of the goods detained, at the expense of the petitioner, and after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one week from the date of receipt of a copy of this judgment. The petitioner will produce a copy of the judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb W.P.(C).28497/09-F 3