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Issues: Whether the interception of goods at the sales tax check-post and the demand for security was justified when the dealer had applied for a branch certificate and complied with the statutory requirements for its issue.
Analysis: A dealer who has already obtained registration and has more than one place of business is entitled under section 14(3) of the Kerala General Sales Tax Act, 1963 to copies of the registration certificate for exhibition at each place of business on payment of the prescribed fee. The provision does not contemplate a further substantive enquiry once the application and fee have been submitted. On the facts found, the dealer had applied for the branch certificate, remitted the fee, and had also disclosed the Trivandrum branch turnover in the returns. The delay in issuing the certificate was attributable to the departmental authorities, and the existence of the branch was also established. In these circumstances, the suspicion at the check-post had no lawful foundation and the detention of goods amounted to arbitrary official action.
Conclusion: The interception and detention of the goods were unjustified and the dealer was entitled to relief, including release of the bank guarantee and costs.
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