By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF NOVEMBER 2015/26TH KARTHIKA, 1937 WP(C).No. 34597 of 2015 (Y) ---------------------------- PETITIONER: ------------------- N.A.HUSSAIN, NAISSERY RUBBERS, THACHANADI, PUTHUCODE, PALAKKAD DISTRICT. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR - 678 541. COMMERCIAL TAX OFFICER, ALATHUR - 678 541. 2. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 683 101. BY GOVERNMENT PLEADER SRI.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 34597 of 2015 (Y) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS: EXT. P1 :COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT DATED 29.6.2007.1ST RESPONDENT DATED 29.6.2007. EXT. P2 :COPY OF DELIVERY NOTE OF THE PETITIONER TO M/S.MARDEC R.K.GOLDEN CRUMB, EDAYAR DATED 14.11.2015.R.K.GOLDEN CRUMB, EDAYAR DATED 14.11.2015. EXT. P3 :COPY OF NOTICE IN FORM NO.17A ISSUED BY THE 2ND RESPONDENTDATED 15.11.2015.DATED 15.11.2015. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.34597 of 2015 .............................................................Dated this the 17[th] day of November, 2015 J U D G M E N T The petitioner, who is a registered dealer under the KeralaValue Added Tax Act is aggrieved by Ext.P3 notice issued to himdetaining a consignment of scrap rubber that was beingtransported at the instance of the petitioner. In the writ petition,the petitioner is aggrieved by the insistence of the respondentsthat the petitioner must pay the security deposit demanded in thedetention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with the following directions: (i) On a perusal of Ext.P3 detention notice, it isseen that the objection of the respondents isessentially that the delivery note that accompaniedthe goods was dated 14.11.2015 and there was someover writing in the date written. Counsel for thepetitioner would submit that the date in the deliverynote was initially written as 15.11.2015 which was amistake and it is corrected to read as 14.11.2015. Itis pointed out that the detention of the goods was only W.P.(C).No.34597 of 2015 on 15.11.2015 and at the time of detention there was adelivery note that accompanied the transportation ofthe goods. It is also pointed out that the petitioner is aregistered dealer in the State. (ii) Taking note of the said submission ofcounsel for the petitioner, I direct the 2[nd] respondentto release the goods and the vehicle to the petitioner,on the petitioner furnishing a simple bond withoutsurety for the security deposit amount demanded inExt.P3 detention notice. (iii) The 2[nd] respondent shall thereafter transmitthe files to the adjudicating authority who shalladjudicate the matter and pass orders, after hearingthe petitioner, within two months from the date ofreceipt of a copy of this judgment. (iv) The petitioner shall produce a copy of thisjudgment and a copy of the writ petition before the 2[nd]respondent. A.K.JAYASANKARAN NAMBIAR JUDGE