Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE18H DAYOF JULY201427TH ASHADHA, 1936 WP(C).No. 18500 of 2014 (J) ---------------------------- PETITIONER: -------------------------- A.SUBAIRUDEEN, NAGAROOR AUDITORIUM, KARETTE ROAD, OPPOSITE KSEB, NAGAROOR, THIRUVANANTHAPURAM - 695 102. BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR RESPONDENTS: ---------------------------- 1. INTELLIGENCE INSPECTOR, COMMERCIAL TAX INTELLIGENCE SQUAD NO.V, KASARAGOD - 671 121.
2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. R1 & R2 BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1807-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.18500/2014 (J) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPIES OF THE PERMIT, CERTIFICATE ISSUED BY THE GRAMA PANCHAYATH, NAGAROOR & EXTRACT OF THE CERTIFIED BUILDING PLAN. EXHIBIT P2: COPY OF THE PURCHASE ORDER
DATED2306/2014 PLACED BY THE PETITIONER WITH M/S.BLUESTAR LIMITED., U.T.OF DADRA & NAGAR HAVELI. EXHIBIT P3: COPIES OF INVOICES BEARING NO.0000002499 AND NO.0000002501 DATED3006/2014 ISSUED BY M/S.BLUESTAR LTD. TO PETITIONER. EXHIBIT P4: COPY OF THE FORM16ATTESTED BY THE PETITIONER. EXHIBIT P5: COPY OF THE NOTICE IN FORM17 BEARING OR NO.307/014-015 DATED1307/2014 ISSUED BY THE1T RESPONDENT. EXHIBIT P6: COPY OF THE NOTICE IN FORM17 BEARING OR NO.309/014-015 DATED1407/2014 ISSUED BY THE1T RESPONDENT. EXHIBIT P7: COPY OF THE REPLY DATED1607/2014 FILED BY PETITIONER BEFORE THE1T RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 18500 of 2014 - - - - - - - - - - - - - - - - Dated 18th July, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT
The petitioner is aggrieved by the detention of goods transported interstate. The goods transported as is seen from Exts.P5 and P6 are 'air conditioners' which were transported in two vehicles. The purpose for such transport is for installation in an auditorium proposed to be constructed as per Ext.P1 sanction issued by the Local Self Government Institution. The petitioner contends that the goods were accompanied by Form-16 which is produced as Ext.P4. However, Form 16 does not have any date nor is the place of execution seen indicated in Ext.P4. Even according to the petitioner, the building construction is commenced and the same has not been concluded as yet. Looking at the totality of the circumstances, this Court is of the opinion that the goods could be released WP(C).18500/14 2 only on payment of 25% of the security deposit demanded in Exts.P5 and P6 along with execution of simple bond without sureties for the balance amount. The goods shall be released on execution of such bond and payment of the amount aforesaid, expeditiously on production of a certified copy of this judgment. Adjudicating Officer also shall verify the fact of installation of the 'air conditioners' in the building through the Assessing Officer who has jurisdiction over the site at which the building is constructed. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//