IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 36445 of 2009(A)
1. M/S. ERNAKULAM TRADING COMPANY
... Petitioner
Vs
1. COMMISSIONER, COMMERCIAL TAX DEPARTMENT
... Respondent
For Petitioner :SRI.AVM.SALAHUDIN
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :16/12/2009
O R D E R
C.K. ABDUL REHIM, J.
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W.P.(C)No. 36445 of 2009
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Dated this the 16th day of December, 2009
J U D G M E N T
1. Writ petition is field aggrieved by detention of
transport effected, on issuing Ext.P5 notice under Section
47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act).
The reason for detention mentioned in Ext.P5 is that the
date furnished in the Delivery Note which accompanied the
transport, is 12.11.2009, whereas the transport was
effected on 12.12.2009. Copy of the Delivery Note which
accompanied the transport is produced as Ext.P3. It seems
that the suspicion is raised on the basis that there is a
correction effected while noting the date in the Delivery
Note. Contention of the petitioner is that inspite of that
minor correction the date is clearly legible as, “12.12.09”.
Onward transport is detained seeking to furnish security
deposit to the tune of Rs.26,834/-.
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2. Without adjudication on the merits regarding the
reason for detention, I am of the opinion that the allegation
contained in Ext.P5 is only in the nature of a discrepancy
with respect to the document accompanying the transport.
The petitioner being a registered dealer, I am of the opinion
that pending finalisation of the adjudication, the goods can
be released on its furnishing Security Bond, as provided
under proviso to Section 47 (2).
3. In the result the writ petition is disposed of
directing the 2nd respondent to release the goods detained
under Ext.P5 notice along with the vehicle, on the petitioner
furnishing Security Bond in the form provided under the
KVAT Rules, without sureties, for the value of amounts
demanded under Ext.P5.
4. The competent authority under Section 47 (5) &
(6) of the KVAT Act is directed to finalise the adjudication
proceedings and to pass final order, after affording
opportunity to the petitioner, as early as possible, at any
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rate within a period of one month from the date of release
of the goods.
C.K. ABDUL REHIM
JUDGE
shg/