IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 3131 of 2008(W)
1. M/S. TRANSPORT CORPORATION OF INDIA LTD.
... Petitioner
Vs
1. COMMERCIAL TAX INSPECTOR,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. THE INSPECTING ASSISTANT COMMISSIONER,
4. GOVERNMENT OF KERALA,
5. M/S. MARIKKAR ENGINEERS PRIVATE LTD.,
For Petitioner :SRI.T.V.GEORGE
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :28/01/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 3131 OF 2008 W
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Dated this the 28th day of January, 2008
J U D G M E N T
The detention of 12 Skoda cars transported in two trucks
belonging to the petitioner, ordered as per Exts.P10 and P11 is
under challenge. Going by the irregularities noticed, according to
the Department, in both the trucks three cars each were not
supported by any document. Petitioner has an explanation for
this irregularity noticed by the Department. According to the
petitioner, by a mistake, cars were not loaded in the order in
which it is mentioned in the invoice. According to them, on a
proper verification it can be seen that all vehicles are covered by
proper invoices although truck number varies.
2. Though factually it is as stated above, the bonafides of
this is a matter to be enquired into by the Department. I do not
think that in the meanwhile, it is necessary to continue the
WPC 3131/08
:2 :
detention of the vehicles. Petitioner undertakes that the 5th
respondent being consignee, who is also registered under the
KVAT is willing to provide security in the form of bond without
sureties.
3. If that be so, I direct that if the 5th respondent
furnishes a bond without sureties as above along with a certified
copy of its Certificate of Registration, the vehicles detained as
per Exts. P10 and P11 along with the trucks shall be released to
the petitioner. Thereafter adjudication shall be held and the
parties will be governed by the order to be passed.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE.
Rp