IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WA.No. 1978 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.34302/2011 Dated 20/12/2011 .................... APPELLANT/PETITIONERS: -------------- 1. V-TRANS (INDIA) LTD., HMT COLONY P.O., ROCKWELL ROAD, KALAMASSERY, COCHIN-683 503, REP. BY ITS AREA SALES MANAGER, K.M.RAJENDRAPRASADH. 2. YUVARAJ.E., 433, PHASE-II, SATHUVANCHERI, VELLORE-632 009. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT/RESPONDENT: --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.1, O/o. THE INSPECTING ASSISTANT COMMISSIONER, INTELLIGENCE, COMMERCIAL TAXES, KOZHIKODE-673 006. BY G.P. SRI.BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.1978 of 2011 .................................................................... Dated this the 22nd day of December, 2011. JUDGMENT Ramachandran Nair, J. Appellants are transporters of a crane with pump and accessories which are detained for want of documents prescribed under the KVAT Act and Rules. Appellants' grievance is that neither the consignor nor the consignee has shown any interest to furnish security and get the goods released. They approached this court only for release of the vehicle after unloading the goods. We have heard the Government Pleader also. 2. After hearing both sides and on going through the notice, what we find is that there is no case against the vehicle or the driver. Since proceeding initiated is only against the goods transported, it is always open to the carriers to hand over the goods to the respondent and get the vehicle released. Respondent is directed to arrange for unloading of the goods and retention of the same in the custody of the Commercial Tax Department and release the vehicle within three days 2 from date of receipt of copy of this judgment. The Department can incur the cost for unloading the goods and the same can be recovered along with penalty or other charges levied against the owner of the goods and even if penalty is not levied, the department is entitled to recover unloading and handling charges and also charges, if any, paid for arranging safe custody for the goods. Further, since the goods are not claimed by the consignor or the consignee, there will be direction to the respondent to issue notice to the consignor and consignee and complete adjudication at the earliest and if there is no claimant, to sell the goods and recover the dues to the Government or deposit the balance amount in Government Treasury pending claim, if any made. Writ Appeal is disposed of as above. Sd/- C.N.RAMACHANDRAN NAIR Judge Sd/- P.S.GOPINATHAN Judge True copy pms P.S. to Judge