IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH JUNE 2008 / 28TH JYAISHTA 1930 WP(C).No. 17740 of 2008(J) -------------------------- PETITIONER: ------------------ MR. A.A. HANEEFA, V/70. SURYA TRRADERS, KAPPALANKARAYIL P.O., POLLACHI (TK), COIMBATORE DIST. TAMILNADU. BY ADV. SRI.SOJAN JAMES SMT.T.RADHAMANY RESPONDENTS: --------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.17740 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of June, 2008 JUDGMENT Case of the petitioner in brief is as follows: Petitioner is a native of Pattimattom, now residing at Pollachi. He purchased 4 chasis of Heavy Goods Vehicle covered by Ext.P1 series invoices. Ext.P2 series are the temporary registration certificates. When the chasis reached the Check Post at Walayar, it was detained by Ext.P4, which is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. According to the petitioner, he is taking the chasis to National Auto Body Works, Pattimattom in Ernakulam for body building. Petitioner however made an oral request and then made Ext.P5 request by Fax saying that the petitioner may be permitted to take the consignment back to Pollachi. 2. I heard learned counsel for the petitioner and the learned Government Pleader. Petitioner relies on Ext.P6 judgment. Having regard to Ext.P6 judgment, I feel that the petitioner can be given the same treatment. Accordingly, the writ petition is disposed of directing the second respondent to permit the petitioner to take back the goods detained by Ext.P4 upon production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb