IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 26365 of 2008(L) -------------------------- PETITIONER: ------------ P.B.L.TRANSPORT CORPORATION (P) LTD., 47-10-13 1ST FLOOR, REDNAM PLAZA, 11ND ROAD, DWARAKANAGAR, VISAKHAPATNAM 530018 REPRPESENTED BY ITS AUTHORISED SIGNATORY SRI. V. NARAYAN RAO. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 26365 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of September, 2008 JUDGMENT Petitioner challenges Ext.P7. Ext.P7 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. The case of the petitioner is that a crane and accessories belonging to the petitioner were detained. The reason given is as follows: “Name and address of the consignee in Kerala is not known as per the accompanying VAT documents. Hence genuineness of the transport is suspected.” 2. Briefly put the case of the petitioner is as follows: Petitioner is engaged in the business of leasing out equipments. It is also a transport contractor. It provides trained personnel. In respect of the container terminal works at Vallarpadam, petitioner stands awarded the work vide Ext.P4. According to the petitioner it is for carrying out the said works that the crane was brought. Ext.P2 would show that M/s. Man Infra Construction Ltd., which is registered under the KVAT Act and CST Act has undertaken the sub contract for the construction of International Container Transshipment Terminal (ICTT), Vallarpadam Terminal Works – Phase IA – Civil Work for Back up Area. The principal of the same is M/s. WPC.26365/2008. 2 Simplex Infrastructure Limited. The further case of the petitioner is that Ext.P4 has been awarded to the petitioner by M/s. Keller Ground Engineering India Pvt. Ltd., which company has awarded the work for ground improvement by M/s. Man Infra construction Ltd.. 3. After having heard the learned counsel for the petitioner and the learned Government Pleader, I feel that the goods should be ordered to be released subject to some conditions. Accordingly, the writ petition is disposed of as follows: The goods detained vide Ext.P7 shall be released to the petitioner upon the petitioner furnishing Bank Guarantee for a sum of Rs.Nine Lakhs and upon M/s. Man Infra Construction Limited, referred to in Ext.P2, furnishing a bond for the balance amount. Adjudication process should be completed within a period of three months from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb