IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WP(C).No. 21572 of 2011(V) -------------------------------------- PETITIONER(S): ---------------------- M/S.BERGER PAINTS INDIA LTD. V.P.MARIKKAR ROAD, NEAR TOLL JUNCTION, EDAPPALLY KOCHI 682 024, REPRESENTED BY ITS ADMINISTRATION OFFICER, P.GOPALAKRISHNA PILLAI. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX INSPECTOR COMMERCIAL TAXES CHECK POST, WALAYAR 678 625. 2. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES CHECK POST, WALAYAR 678 625. 3. THE ASSISTANT COMMISSIONER (ASSMT) COMMERCIAL TAXES,SPECIAL CIRCLE, MATTANCHERRY AT ALUVA 683 101. 4. COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 033. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.21572/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE SAID CERTIFICATE OF REGISTRATION IN FORM NO.4 DTD. 21.5.2007 UNDER THE KVAT ACT AND CST ACT ISSUED BY THE 3RD RESPONDENT. P1(a):- COPY OF THE CST REGISTRATION CERTIFICATE IN FORM NO. B DATED 25.2.2008 UNDER THE CST ACT ISSUED BY THE 3RD RESPONDENT. P1(b):- COPY OF THE KERALA TRADE AWARD 2010 DTD. 31.7.2010 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT, IN RECOGNITION TO THE VOLUME OF TAX PAYMENT. P2:- COPY OF THE MONTHLY RETURN FOR THE MONTH OF JUNE 2011, SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P3:- COPY OF THE DELIVERY CHALLAN NO.383/11-12 DTD. 29.7.2011 AS PER THE WEST BENGAL SALES TAX RULES. P3(a):- COPY OF THE SCHEDULE OF DECLARATION NO.971 DTD. 29.7.2011 ISSUED UNDER THE CONSIGNOR STATE LAW, ACCOMPANIED WITH EXT.P3 DELIVERY CHALLAN, BY THE PETITIONER'S HOWRAH DEPOT. P4:- COPY OF THE LORRY RECEIPT NO.KLK/250/0186 DTD. 29.7.2011 PRODUCED BY THE DRIVER OF THE TRANSPORT VEHICLE BEFORE THE IST RESPONDENT. P5:- COPY OF THE NOTICE NO. OR 559/2011-12 DTD. 2.8.11 ISSUED BY THE IST RESPONDENT, TO THE PETITIONER. P6:- COPY OF THE REPLY DTD. 2.8.2011 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT. P6(a):- COPY OF THE DELIVERY NOTE NO.CTVAG-CNO. 0553340 DTD. 2.8.2011, PRODUCED BY THE PETITIONER BEFORE THE IST RESPONDENT, ALONG WITH EXT. P6 REPLY. P6(b):- COPY OF THE CERTIFICATE OF OWNER SHIP DTD. 29.7.2011, PRODUCED BY THE PETITIONER ALONG WITH EXT. P6, BEFORE THE IST RESPONDENT. P7:- COPY OF THE CIRCULAR NO.30/08 DTD. 1.7.2008 ISSUED BY THE 4TH RESPONDENT, WHICH IS BINDING ON RESPONDENTS 1 & 2. P8:- COPY OF THE CIRCULAR NO.11/ 06 DTD. 28.2.2006 ISSUED BY THE 4TH RESPONDENT, WHICH IS BINDING ON RESPONDENTS 1 & 2. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21572 OF 2011 ---------------------------------------------- Dated this the 9th day of August, 2011 JUDGMENT The petitioner is aggrieved by detention of certain machineries transported by them, which, according to the petitioner, is essential for the manufacturing process of the petitioner, under Section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. According to the petitioner, the petitioner has absolutely no intention to evade any tax and the machinery is essential for manufacturing purposes. The petitioner, therefore, seeks the release of the goods and vehicle. 2. The learned Government Pleader opposes the prayers. According to him, the goods were not accompanied by a delivery note which is a requisite document to accompany any consignment particularly interstate consignment. 3. The learned counsel for the petitioner points out that the petitioner is a reputed paint manufacturer and a regular tax payer and therefore, there is absolutely no reason to suspect any W.P.(C)No.21572/11 2 evasion of tax. 4. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P5 and the vehicle in which the same is transported shall be released to the petitioner on the petitioner executing a bond without sureties for the amount covered by Ext.P5. The authority competent to pass final orders shall complete proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.21572/11 3 W.P.(C)No.21572/11 4