K.A.MANOJ KUMAR v. THE INTELLIGENCE OFFICER

P.R.RAMACHANDRA MENON, J.-----------------------------------------------WP(C) NO. 16717 OF 2009-----------------------------------Dated this the 17th day of June, 2009JUDGMENTThe petitioner is aggrieved by the detention of the vehicle bearingNo.KL7 AP 9195, carrying the goods belonging to the petitioner, which wereimported through the Cochin Port and were being transported toKunnamkulam. The vehicle was intercepted by the respondent on 13.06.2009at 10.40 p.m., leading to Ext.P6 proceedings issued under Section 47 (2) ofKerala Value Added Tax Act, 2003; sustainability of which is subjected tochallenge. The petitioner contends that the transportation of goods was verymuch in confirmity with the statutory prescription and that the goods being'Antenna' as shown in Ext.P1, will attract the tax liability only at the rate of 4%as specified in the third schedule; which aspect is however rebutted from thepart of the respondent, contending that the 'Antenna' can't be considered as anelectronic item.2.Learned Counsel appearing for the respondent submits that thereis a clear contravention of the statutory prescription, in so far as thetransportation of the goods was without any declaration form as contemplatedunder Section 46(3)(e) of the Kerala Value Added Tax Act. The nonpossession of the declaration as above is rather admitted from the part of thepetitioner as well and the only contention is that the petitioner was told by theCommercial Tax Officer of Cochin Port that, no such declaration was WPC NO.16717/20092necessary, if the goods were being transported within Kerala.3.Considering the facts and circumstances, this Court does notfind it necessary to go into the actual rate of tax payable for the time being.In view of the admitted fact that, there is non-compliance with Section 46(3)(e), the vehicle and goods concerned can be released, only on conditionthat the petitioner furnishes a Bank Guarantee for a sum of Rs.50,000/-before the respondent, simultaneously executing a 'simple bond' for thebalance amount and on such an event, the vehicle as well as the goodsshall be released to the petitioner forthwith. It is made clear that, this willbe without prejudice to the right of the respondent to pursue theadjudication proceedings; which exercise shall be finalised as early aspossible, at any rate, within two months from the date of receipt of a copyof this judgment. The Writ Petition is disposed of accordingly.(P.R.RAMACHANDRA MENON, JUDGE)dnc