IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 19TH DECEMBER 2008 / 28TH AGRAHAYANA 1930 WP(C).No. 37833 of 2008(D) -------------------------- PETITIONER(S): --------------- P.S.BABU ASWATHY PLASTIC INDUSTRIES CHELAMATTOM, OKKAL PO PERUMBAVOOR BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR INTELLIGENCE SQUAD NO.V COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2008 , THE COURT ON 19/12/2008 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 37833 OF 2008 D ```````````````````````````````````````````````````` Dated this the 19th day of December, 2008 J U D G M E N T Petitioner challenges Ext.P2 which is a notice issued under section 47(2) of the KVAT Act. The reason stated is as follows. “ Goods consigned from Thrissur, the vehicle intercepted at Angamaly, goods not declared at CTCP, Karukutty or CTCP, Kottappuram. Hence seized and cess demanded.” 2. Case of the petitioner is that the driver of the vehicle was new and he did not notice the Commercial Tax Check Post at Karukutty. It is stated that the defects noted are only bona fide mistakes committed by the driver. Having regard to the facts, writ petition is disposed of directing that upon the petitioner furnishing simple bond without sureties for the amount demanded in Ext.P2, the goods will be released. The petitioner also must produce a copy of the registration certificate under the KVAT Act before the authority for WPC.37833/08 : 2 : getting the goods released. The adjudication process will be completed within two months from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks