Bk Enterprises vs. The District Collector, Palakkad

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 WP(C).No.3281 OF 2021(I) PETITIONERS: 1 BK ENTERPRISES IX/284 B, POOPPANI, PERUMBAVOOR, ERNAKULAM DISTRICT, PINCODE - 683542, REPRESENTED BY ITS SOLE PROPRIETOR, SMT. SUSMOL SHABU, AGED 44 YEARS, W/O. SHABU, RESIDING AT VALIYAPURACKAL HOUSE, KADUVAL, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683542. 2 R. UMESH RAMACHANDRA 62, MUNIYAPPA COMPOUND, PIPELINE ROAD, N/R YELLAMMA TMPL, JP NAGAR, BANGALORE, KARNATAKA - 560078. BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO RESPONDENTS: 1 THE DISTRICT COLLECTOR, PALAKKAD COLLECTORATE, PALAKKAD, PALAKKAD DISTRICT, PIN - 678001. 2 THE ASSISTANT STATE TAX OFFICER SPECIAL SQUAD, STATE GST, PALAKKAD, PINCODE - 678001. 3 THE PRINCIPAL AGRICULTURAL OFFICER KENATHUPARAMBU, KUNATHURMEDU, PALAKKAD - 678013. 4 THE AGRICULTURAL OFFICER KRISHI BHAVAN, PUTHUSSERY P. O., KANJIKODE - 678621. 5 THE SUB INSPECTOR OF POLICE WALAYAR POLICE STATION, WALAYAR P. O., PALAKKAD DISTRICT, PINCODE - 678624. GP-THUSHARA JAMES . THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3281 OF 2021(I) 2 JUDGMENT Dated this the 9th day of February 2021 Heard the learned counsel for the petitioner. Learned counsel for the petitioner drew my attention to Ext.P8 which is a communication issued by the respondent Agricultural Officer. In this communication, it is informed to the petitioner that the authorities of Goods and Service Tax Department had intercepted the vehicle and found it to be carrying nitrogenous compound. It is further informed by this communication that this act of carrying nitrogenous compound in a vehicle amounts to violation of the Fertilizer Control Order, 1985, so also the Fertilizer Movement Order, 1983. The learned counsel for the petitioner then drew my attention to the communication at Ext.P9 issued by the Collector, Palakkad, to the petitioner. By this communication, the Collector has informed the petitioner that while verification of the Goods Vehicle by the authorities under the Goods and Service Tax Department at Walayar Check Post on 08/12/2020, it is noticed that nitrogenous compound is being transported by the said vehicle. It is further communicated that the vehicle was as such entrusted to the Walayar Police Station with Mahazar report, invoice etc prepared by the Principal Agricultural Officer. The Collector further communicated to the petitioner that during verification of the Goods

WP(C).No.3281 OF 2021(I) 3 Vehicle, it is found that there is transport of about 27 tonnes of fertilizers for supplying the same to the petitioner by MN Enterprises, Bangalore and this act is in violation of Rules. The petitioner was therefore asked to furnish his explanation and details regarding registration of firm before 31.12.2020. With the aid of these two documents, the learned counsel for the petitioner argued that as yet, there is no FIR and the vehicle is detained from 08/12/2020 and therefore the same is required to be released. The communication at Ext.P8 itself shows that the authorities of the State are alleging violation of the Fertilizer Control Order 1985 as well as the Fertilizer Movement Order, 1983. The vehicle is accordingly entrusted to the Walayar Police Station and the District Collector is to initiate the steps for prosecuting the suspect in commission of this crime. In the light of averments made in the communication at Exts.P8 and P9, the vehicle cannot be released by exercising writ juri iction by this Court. The remedy of the petitioner lies else where. The petition is accordingly dismissed. A.M.BADAR N //// PA to Judge JUDGE

WP(C).No.3281 OF 2021(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.ME 007 DATED 07.12.2020 ISSUED BY MN ENTERPRISES. EXHIBIT P2OF THE INVOICE ME 008 DATED 07.12.2020 ISSUED BY MN ENTERPRISES. EXHIBIT P3OF THE E WAY BILL NO.1012 7680 0546 DATED 07.12.2020 ISSUED TO 1ST PETITIONER. EXHIBIT P4OF THE E WAY BILL NO.1812 7680 0991 DATED 07.12.2020 ISSUED TO 1ST PETITIONER. EXHIBIT P5OF THE FORM GST MOV 01. EXHIBIT P6OF THE FORM GST MOV 02. EXHIBIT P7OF THE LETTER DATED 01.01.2021 SENT BY 2ND PETITIONER TO THE DISTRICT COLLECTOR, PALAKKAD. EXHIBIT P7 (a) TRUE ENGLISH TRANSLATION OF EXHIBIT P7. EXHIBIT P8OF THE LETTER DATED 04.01.2021 SERVED ON THE DRIVER OF THE VEHICLE SRI EJAS PASA BY 4TH RESPONDENT. EXHIBIT P8(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P8. EXHIBIT P9OF THE FILE NO.DCPKD/11463/2020- D7 DATED NIL ISSUED TO THE 1ST PETITIONER BY THE 1ST RESPONDENT DISTRICT COLLECTOR. EXHIBIT P9(a) TRUE ENGLISH TRANSLATION OF EXHIBIT P9. EXHIBIT P10OF THE LETTER DATED 22.01.2021 SENT BY 1ST PETITIONER TO THE 1ST RESPONDENT DISTRICT COLLECTOR.