JUDGMENT K. SUKUMARAN, J. - The writ petition was filed when the goods of the petitioner were intercepted in the check-post at Walayar on June 29, 1989. The defects noted in the notice, exhibit P2, issued by the Inspector read : "The sales tax registration number noted in the bill relates to the Sales Tax Officer, I Circle, Ernakulam whereas the consignment is transported to Trivandrum. The genuineness of transport and thereby attempt of evasion of tax is suspected." A security of a sum of Rs. 12,037 was demanded, for releasing the goods. 2. According to the petitioner, it was a registered dealer, as is evident from exhibit P1, and an assessee in the files of the Assistant Commissioner (Assessment II), Special Circle-I, Ernakulam. It had a branch office at Trivandrum. An application for issue of a branch certificate was made on November 5, 1987. Registration fee had been remitted under challan dated November 2, 1987. It is agreed by the learned Government Pleader that despite the application so made, and the remittance of the renewal fee from year to year, the branch certificate, as a matter of fact, was not issued. As for the petitioner, all that has to be done under the statute, had been done. Not only that. Returns had been filed, including the turnover relatable to the Trivandrum branch office also. That was not as insignificant turnover. It came to a sum of Rs. 4,10,470.85 as is averred in paragraph 3 of the reply affidavit. 3. This Court issued an interim direction to release the goods on payment of a sum of Rs. 6,000. Substantial relief in the form of release of detained goods has been thus obtained; yet the grievance of the petitioner about the unjustified interception of the goods continues. There is also a constant threat of such arbitrariness being repeated. A trader cannot afford to hang around the check-posts and thus neglect his legitimate trade interests. An adjudication of the grievance and an elucidation of the relative legal position is therefore called for. 4. If a trader has complied with all the requirements of law to be performed on his part, he cannot be exposed to arbitrary action of the taxing officials either of the assessing wing or the counterparts in the check-posts. An adjudication of the grievance and an elucidation of the relative legal position is therefore called for. 4. If a trader has complied with all the requirements of law to be performed on his part, he cannot be exposed to arbitrary action of the taxing officials either of the assessing wing or the counterparts in the check-posts. The department as such cannot assume a multifaceted form when it acts is relation to the citizen who has a fundamental right to carry on trade as guaranteed under article 19 of the Constitution of India. 5. The application for the issue of a branch certificate has to be made under section 14(3) of the Kerala General Sales Tax Act, 1963. It reads : "14 (3). Where a dealer has more than one place of business, the registration certificate shall cover all such place of business. The assessing authority shall issue copies of the registration certificate to the dealer for exhibition at each of his places of business and the dealer shall pay a fee of fifty rupees for each copy." It may be noted that the applicant is a person who has already obtained a registration, as is clear from the reference to the registration certificate in the second sentence in the sub-section. A detailed enquiry is provided under section 14(2) for issuing the registration certificate. Sub-section (11) contains an outer limit of time within which an application for registration shall be disposed of. The salient aspects to which attention of the registration authority should be drawn, are detailed in section 14(2). It is such persons who have been issued a registration certificate on the basis of an application made under section 14(1) and in respect of whom an enquiry has been made as visualised in section 14(2) that makes an application under section 14(3). Understandably, no further formalities or procedural compliance are called for under that section. An application plus fee would entitle a dealer to carry with him a branch certificate. That was delayed inexorably, for nearly three years after the submission of the application and the remittance of the fee. The Assistant Commissioner in his order, admits the delay in the issue of branch certificate. It was a doubt about the existence of a branch at Trivandrum that made the check-post personnel suspect the bona fides of the transport and led to the later proceedings. The Assistant Commissioner in his order, admits the delay in the issue of branch certificate. It was a doubt about the existence of a branch at Trivandrum that made the check-post personnel suspect the bona fides of the transport and led to the later proceedings. The officers of the Sales Tax Officer, Circle-I, Ernakulam, have to own the responsibility for all the resultant hardships faced by the dealer. 6. Even in the course of the proceedings before this Court, a dispute was raised in relation to the actual existence of a place of business at Trivandrum. Though the statutory scheme does not envisage an enquiry into the existence of the branch, this Court, to satisfy itself about the bona fides of the petitioner, appointed an Advocate-Commissioner to visit the place and report about the situation. The report of the Commissioner indicates the existence of the branch at Trivandrum. The bona fides of the petitioner in making the application for a branch certificate at Trivandrum is thus clearly established. As noted earlier, irrespective of an enquiry in the matter, the branch certificate was bound to be issued when the conditions precedent, namely, the application and the remittance of the fee had been satisfied. The difficulties which the petitioner had to undergo (due entirely to the sins of the officers), wee temporarily tided over by the interim order passed by this Court. A bank guarantee was directed to be furnished for the release of the goods. In the light of the ultimate conclusion reached in the case, there is no justification for the continuation of the bank guarantee. I direct that the bank guarantee shall be released to the petitioner and that there shall not be any proceedings in relation to the interception of the goods; as already held above, there was absolutely no justification whatever for the interception of the goods. The petitioner is entitled to the costs including the costs of the commission. The officers primarily responsible for the delay, will have to meet the costs. The Sales Tax Officer who had functioned as such during the period from November 5, 1987 to June 30, 1989, will have to bear the brunt and shoulder the blame. If there is a plurality of the officers, they will share it in proportion to the period during which they were holding the office. I allow the original petition with costs. Advocate fee Rs. If there is a plurality of the officers, they will share it in proportion to the period during which they were holding the office. I allow the original petition with costs. Advocate fee Rs. 500 and the costs of the Commission. The entire costs, as indicated earlier, will be realised by the State from the officers concerned. I direct that a report should be filed before this Court within four months from toady. The original petition is disposed of as above. 7. It would appear that there is no effective supervision in relation to the functioning of the various officers in the discharge of the duties, in relation to the application for registration or the issue of branch certificate. This Court had occasion to comment on such instances of inaction. No tangible action is visible. That is a serious lapse on the part of any Government pledged to a programme of eradication of corruption. Not that any country was fully free from this venomous phenomenon. As pointed out by Paul H. Douglas in his book "Ethics of Government" : "Corruption was rife in British public life till a hundred years ago and in U.S.A. till the beginning of this century. Nor can it be claimed that it has been altogether eliminated anywhere." (See Indian Social Problems by Gurumukh Ram Madan, Volume 1, page 341). A. Avasthi and S. N. Varma have edited the book "Aspects of Administration", P. S. Muhar has contributed his thoughts in the article "Corruption in the Public Services in India". Valuable ideas and findings are available from the "Report of the Committee on Prevention of Corruption (1964)". Drawing on the report, Gurumukh Ram Madan has particularly commented upon the species of corruption noticed in this litigation : "In some cases the Government officials do not dispose of the cases in proper time. The anxiety to avoid delay many a time forces the client to pay some money. This has been called as 'Speed money'. 'Speed money' is reported to have become a fairly common type of corrupt practice particularly in matters relating to grant of licences, permits, etc. The anxiety to avoid delay many a time forces the client to pay some money. This has been called as 'Speed money'. 'Speed money' is reported to have become a fairly common type of corrupt practice particularly in matters relating to grant of licences, permits, etc. Generally, the bribe giver does not wish, in these cases, to get anything done unlawfully, but wants to speed up the process of the movement of files and communications relating to decisions." (See page 344 of Indian Social Problems, supra) The case on hand is a specific instance of speed money corruption. 8. It is for the Government to streamline its administration in relation to this vital segment of Governmental activities. A copy of the judgment will be forwarded to the Government for appropriate action in the matter. Petition allowed.