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2011 DIGILAW 458 (KER)

KARTHIKEYAN v. COMMERCIAL TAX INSPECTOR

2011-05-10

C.T.RAVIKUMAR

body2011
JUDGMENT The petitioner is the Managing Partner of a firm by name 'Nandakumar Industries'. The vehicle bearing registration No. TN 66C 7355 belonging to the said firm was intercepted by the first respondent and the vehicle and the goods were taken into custody. Thereafter, Ext. P3 notice was issued to the petitioner. This Writ Petition has been filed challenging Ext. P3 and seeking issuance of a writ of mandamus commanding respondents 1 and 2 to release the vehicle after unloading the goods in the safe custody of respondents 1 and 2. According to the petitioner, the consignor and consignee are not coming forward claiming the goods. It is in the said circumstances that this Writ Petition has been filed mainly with the aforesaid reliefs. I have heard the learned counsel for the petitioner and also the learned Government Pleader. The learned Government Pleader submitted that Ext. P3 is a notice issued under Section 67H of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). In respect of the goods in question, the concerned parties are also liable to be proceeded against under Sections 47(2) and 69 of the Act, it is further contended. I do not think that this Court should consider such matters at this stage. It will be open to the respondents to take appropriate steps, in accordance with law, against the concerned parties. In this case, the question to be decided is whether the petitioner is entitled to get released the vehicle in question. The learned Government Pleader submitted that in case the petitioner pays the penalty imposed under Ext. P3, the vehicle in question would be released to the petitioner. The learned counsel for the petitioner submitted that the petitioner is prepared to pay the penalty under protest. In view of the rival submissions, this Writ Petition is disposed of granting liberty to the petitioner to pay the penalty, in terms of Ext. P3, for the purpose of getting the vehicle in question released. In case the petitioner pays the amount under protest, the vehicle shall be released to him without any further delay.