IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933 WP(C).No. 24382 of 2011(W) ------------------------- PETITIONER(S): --------------- 1. REGENT GARDEN APARTMENT OWNERS' ASSOCIATION, HOSPITAL ROAD, ERNAKULAM, KOCHI - 682 011, REPRESENTED BY ITS SECRETARY. 2. THYSSENKURUP ELEVATORS (INDIA) PVT.LTD., 429, FUNCTIONAL INDUSTRIAL ESTATE, PALPARGANJ, DELHI - 110 092 & BRANCH AT 36/732, KATHRIKKADAV OPP.HMC CLUB, KALOOR, COCHIN - 17, REP. BY MURALEEDHARA KAIMAL B., AUTHORISED SIGNATORY BY ADV. SRI.A.KUMAR RESPONDENT -------------------- THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, MANCHESHWAR - 39. BY SR. GOVT. PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.24382/2011 APPENDIX PETITIONERS' EXHIBITS EXT.P1 – COPY OF THE MEMORANDUM OF ASSOCIATION OF THE 1ST PETITIONER EXT.P2 – TRUE COPY OF THE INVOICE DATED 09-08-2011. EXT.P3 – TRUE COPY OF FORM NO.16 DECLARATION. EXT.P4 – TRUE COPY OF THE NOTICE U/S 47 (2) DATED 14-08-2011. EXT.P5 – TRUE COPY OF THE REPLY DATED 22-08-2011. EXT.P5A – TRUE COPY OF THE RESOLUTION DATED 04-12-2010. EXT.P5B – TRUE COPY OF THE PERMISSION OF THE CORPORATION DTD. 29-8-2011 RESPONDENT'S EXHIBITS NIL TRUE COPY P.A. TO JUDGE AMG P.R. RAMACHANDRA MENON, J. ------------------------------------------------- W.P.(C)No. 24382 OF 2011 ------------------------------------------------- DATED THIS THE 13th DAY OF SEPTEMBER, 2011 JUDGMENT First petitioner is an Association of owners of various apartments and is registered under the relevant provisions of law. In connection with abatement of defects of the age-old existing lift in the apartment, they placed an order to the 2nd petitioner to supply the lift. It was accordingly, that the goods were transported as covered by Ext.P2 invoice dated 09-08-2011 and Ext.P3 Form 16 declaration. In Ext.P3, it is made clear that it is only for the purpose of own use and never intended for sale. However, the vehicle bearing registration No.KA-22-A-8465 carrying the goods was intercepted at the check post by the respondent, issuing Ext.P4 notice under Section 47 (2) of the Kerala Value Added Tax Act, 2003 doubting evasion of tax and demanding security. First petitioner filed a reply along with a copy of Ext.P5 (A) resolution dated 04-12-2010 taken by the Association to make necessary arrangements to re-build the lift; but since the same did not turn to be fruitful, the petitioners have approached this Court. The learned counsel for the petitioners submits that the 1st petitioner has approached the concerned local authority by filing necessary -2- application for granting permit to repair the lift and by Ext.P5 (B) the Corporation of Cochin permitted the 1st petitioner to effect necessary repair works in respect of the lift. 2. Heard learned Government Pleader as well. 3. Considering the particular facts and circumstances of the case, including that the 2nd petitioner, who is the supplier is having a registered office within Kerala, the respondent is directed to release the goods covered by Ext.P4 notice to the petitioners forthwith; on execution of a 'Simple Bond' by both the petitioners jointly. This however will not stand in the way of the respondent in proceeding with the adjudication and it shall be completed in accordance with law, as expeditiously as possible, at any rate within 3 months from the date of receipt of a copy of this judgment. Writ petition is disposed of. Sd/- P.R.RAMACHANDRA MENON, JUDGE. AMG True copy P.A to Judge