IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 23RD AUGUST 2011 / 1ST BHADRA 1933 WP(C).No. 22924 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------ GRAAND PRIX ELEVATORS INDIA PVT.LTD, 11/12 RASHTRASARATHI, F-BLOCK, DEENDAYAL NAGAR, MULUND (E) MUMBAI, REPRESENTED BY ITS DIRECTOR HARIPRASAD NARGUND. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM.D.JAYAN RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, OFFICE OF THE IAC (1) KALPETTA, MUTHANGA. PIN -673 592. 2. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM. PIN -695 001. R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.22924/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE DATED 2/8/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts T.R. RAMACHANDRAN NAIR, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C). No.22924/2011-C ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 23rd day of August, 2011 J U D G M E N T Aggrieved by the detention of goods in the check post, the petitioner has approached this Court. It is pointed out in the writ petition that the transaction in question is exempted from levy of tax and under the agreement, the petitioner is bound to do the installation work. Ext.P1 is the copy of the notice issued under the Kerala Value Added Tax Act, 2003. It is submitted by the learned counsel for the petitioner that in the light of the decision of a Division Bench of this Court in Sunitha Diesel Sales & Services v. State of Kerala (1996 (2) KLT 571), the action of the respondents is illegal. 2. Heard learned Govt. Pleader appearing for the respondents. It is submitted that the petitioner can file objections to Ext.P1 notice. It is submitted by the learned counsel for the petitioner that the petitioner is prepared to furnish bank guarantee to the satisfaction of the first respondent for the amount shown in Ext.P1. 3. Therefore, on the petitioner furnishing bank guarantee for the wpc 22924/2011 2 required amount in Ext.P1, the goods will be released. He will submit objections to Ext.P1 notice and the adjudication proceedings will be completed within a period of three months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav