GUGANBABU Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) The petitioner was aggrieved with Ext.P1 notice issued, against the driver of a vehicle bearing Registration No. KA-01D/2199, which admittedly belongs to the petitioner; who is the registered owner. The notice was issued for reason of an earlier transit pass issued on 23.2.2014, not having been surrendered at the exit check post. The transport then and now was of the very same goods being Liquid Petroleum Gas (LPG), belonging to the Hindustan Petroleum Corporation Limited. The LPG was transported from Mangalore to Madurai and had been issued at the earlier instance, with a transit pass at the entry check post being Manjeswaram. The transit pass was not surrendered at the exit check post. The petitioner's grievance is with respect to the detention of the present transit, which is supported by Ext.P6 invoice. The petitioner contends that not even a notice under S. 47(2), was issued and the detention is illegal. This Court by an interim order dated 11.6.2014 directed release of the vehicle, and issuance of transit pass as also sought for explanation from the officer as to how the goods could be detained on the basis of a notice issued as evidenced in Ext.P1.

(2.) The Commercial Tax Officer, Kasargod has filed an affidavit, in which it is indicated that there was no detention effected and no notice under S. 47(2) was issued with respect to the instant transport. However, as per the Kerala Value Added Tax Information System (KVATIS) module, installed at the check post, a transit pass, issued at the entry check post if not surrendered at the exit check post, then the customized system does not permit a further transit pass to be issued for the very same vehicle. The e-tokens, being generated on the computer system; it is also submitted that, only on recording electronically the surrender of the transit pass already issued, at the exit check post could a new e-token be generated. The software is stated to be designed; so as to, prevent approval and token generation, for future consignment in such defaulted vehicles.

(3.) The notice Ext.P1, presumably was issued to the driver, to enable furnishing of evidence as to the delivery of the said transit pass at the exit check post Technical impediment is projected on the ground of the computerization effected, and the system configuration which bars any electronic system generated tokens, to be issued in the case of vehicles which have failed to surrender a transit pass, issued earlier, at the exit check post. The impediment pleaded by the officer on the basis of the system configuration, seems to be a fact. However while the sales tax enactment is concerned with the transport of goods and its delivery within the State or outside it, the system seems to have given emphasis to the delivery of the transit pass itself.