IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

WEDNESDAY, THE 11TH DAY OF NOVEMBER 2015/20TH KARTHIKA, 1937

WP(C).No. 34007 of 2015 (A)

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PETITIONER :

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AMARA RAJA BATTERIES LIMITED

DOOR NO. 24/188A

PATHADIPALAM, KALAMASSERY

KOCHI – 682 033, ERNAKULAM DISTRICT

REPRESENTED BY MR. UMESH T.,

AUTHORISED SIGNATORY.

BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES

SRI.ROVIN RODRIGUES

RESPONDENT :

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INTELLIGENCE INSPECTOR,

DEPT. OF COMMERCIAL TAXES

INTELLIGENCE SQUAD NO. II

MATTANCHERRY AT KARUKUTTY

PIN – 683 576.

BY GOVT. PLEADER SRI. R. RANJITH

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION

ON 11-11-2015, THE COURT ON THE SAME DAY DELIVERED THE

FOLLOWING:

Mn

...2/-

WP(C).No. 34007 of 2015 (A)

APPENDIX

PETITIONER'S EXHIBITS :

EXT.P1

: TRUE PHOTOCOPY OF THE TAX INVOICE NO. 1534107751 DATED

30.10.2015 ISSUED BY THE PETITIONER.

EXT.P2

TRUE PHOTOCOPY OF THE TAX INVOICE NO. 1534107856 DATED

31.10.2015 FOR RS. 45,144/- ISSUED BY THE PETITIONER.

EXT.P3

TRUE PHOTOCOPY OF THE TAX INVOICE NO. 1534107949 DATED

31.10.2015 FOR RS. 6,77,927/- ISSUED BY THE PETITIONER.

EXT.P4

TRUE PHOTOCOPY OF THE TAX INVOICE NO. 1534107957 DATED

31.10.2015 FOR RS. 4,03,892/- ISSUED BY THE PETITIONER.

EXT.P5

TRUE PHOTOCOPY OF THE TAX INVOICE NO. 1534107967 DATED

31.1.2015 FOR RS. 19,395/- ISSUED BY THE PETITIONER.

EXT.P6

TRUE PHOTOCOPY OF THE DEPARTMENT DELIVERY NOTE IN FORM

NO. 15 BEARING NO. 320702/DN/135777/2015 DATED 2.11.2015

DOWNLODED BY THE PETITIONER.

EXT.P7

TRUE PHOTOCOPY OF THE DETENTION NOTICE NO. OR 343/15-16

DATED 3.11.2015 ISSUED BY THE RESPONDENT INTELLIGENCE

INSPECTOR.

RESPONDENT'S EXHIBITS : NIL

//TRUE COPY//

P.S. TO JUDGE

Mn

A.K.JAYASANKARAN NAMBIAR, J.

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W.P.(C). No. 34007 of 2015

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Dated this the 11^th day of November, 2015

JUDGMENT

The petitioner, who is a registered dealer under the Kerala

Value Added Tax Act, is aggrieved by Ext.P7 notice issued to him

detaining a consignment of Batteries that was being transported at

the instance of the petitioner. In the writ petition, the petitioner is

aggrieved by the insistence of the respondent that the petitioner

must pay the security deposit demanded in the detention notice as

a condition for release of the goods and vehicle.

2. I have heard the learned counsel appearing for the

petitioner and also the learned Government Pleader appearing for

the respondent.

3.

On a consideration of the facts and circumstances of the

case as also the submissions made across the bar, I dispose the

writ petition with the following directions:

(i) On a perusal of Ext.P7 notice, it is seen that the

objection of the respondent is essentially with regard

to the fact that the documents that accompanied the

transportation of the goods were dated 30.10.15,

31.10.2015 and 02.11.2015 respectively, whereas

the date of detention was 03.11.2015. Counsel for

the petitioner would submit that there was a short

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W.P.(C). No. 34007 of 2015

delay in effecting the transportation of the goods

since the vehicles for transportation could not be

obtained immediately. It is also pointed out that the

Nil value shown in one of the invoice is on account

of the fact that the said batteries were transported

for replacement under warranty and therefore,

there was no value attached to the said goods. It is

also pointed out that the petitioner is a registered

dealer in the State. Taking note of the said

submission, and finding that the transportation of

the goods was otherwise in order, I direct the

respondent to release the goods and the vehicle

covered by the detenti