IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 22ND OCTOBER 2008 / 30TH ASWINA 1930 WP(C).No. 31050 of 2008(U) -------------------------- PETITIONER(S): --------------- CARRIER AIRCONDITIONING AND REFRIGERATION LTD., 39/6641, M,G.ROAD, OPP.SHIPYARD PERUMANOOR , COCHIN-682015, REP. BY ITS LOGISTIC CO.ORDINATOR, B.SATHEESE KUMAR RAO. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE-111, COMMERCIAL TAXES, ERNAKULAM. 2. INTELLIGENCE OFFICER SQUAD NO.111, DEPARTMENT OF COMMERCIAL TAXES MALAPPURAM AT KOTTAKKAL. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, MALAPPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31050 OF 2008 U ```````````````````````````````````````````````````` Dated this the 22nd day of October, 2008 J U D G M E N T Petitioner challenges Exts.P7 and P10. Ext.P7 is a notice issued under section 47(2) of the KVAT Act. In Ext.P7, it is stated as follows: “ As per the documents accompanied along with the consignment the sale is effected to M/s.Rent Works India Pvt. Ltd., Calicut, who has no registration under KVAT Act either in works contract or as a trader. No proof of own use is accompanied with the consignment, the Invoice is issued in Form 8B.” Petitioner submitted Ext.P8. He also produced Ext.P9 to prove that the consignee has registration. Ext.P10 is a notice issued calling upon the petitioner to pay the amount for releasing the goods. Four reasons have stated in Ext.P10. 2. I heard learned counsel for petitioner and learned Government Pleader. According to the petitioner, on the basis of the purchase order, the petitioner sold airconditioning equipments vide Exts.P4 and P5. Exts.P4 and P5 are issued in Form-8B. In Ext.P7, the objection raised was that there is no registration for the WPC.31050/08 : 2 : consignee. But, what is stated in Ext.P10 is that the Form-8B is not the Form to accompany the goods in the case of a registered dealer, i.e., the consignee under Ext.P3 invoice is a registered dealer under the KVAT Act and in such a case Form-8B is clearly inapplicable. It is also stated that the place of business of the consignee is not ascertainable. I do not think the petitioner can claim for release of the goods unconditionally or even on the payment of tax in advance under the second proviso to section 47 (2) of the Act. 3. Having regard to the totality of facts, I order that the goods detained will be released upon the petitioner depositing 50% of the amount demanded and executing a simple bond without sureties for the balance amount. If it is found by the adjudicating authority that the contention of the petitioner is valid, the amount deposited can be adjusted against the tax payable by the petitioner. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE