IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WA.No. 1965 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.34013/2010 .................... APPELLANT(S): / RESPONDENT NOS.1 TO 3 IN WPC -------------- 1. THE INTELLIGENCE INSPECTOR, O/O. INTELLIGENCE OFFICER, SQUAD NO.1, COMERCIAL TAXES, PATHANAMTHITTA. 2. THE INTELLIGENCE OFFICER, O/O. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. 3. ASSISTANT COMMISSIONER (KVAT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERY AT ALUVA, PIN - 683 101. BY MR.MOHAMMED RAFFIQ, GOVERNMENT PLEADER RESPONDENT(S): / PETITIONER IN WPC --------------- C.P.JOY, PROPRIETOR, BABAS HITECH MEDI PLASTIC, MATHA SAW MILLS, II/100B, MAROTTICHODU, MATTOOR, KALADY - 683 574. MS.S.K.DEVI, FOR RESPONDENT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- W.A. No.1965 of 2010 --------------------------------- Dated, this the 16th day of November, 2010 J U D G M E N T Ramachandran Nair, J. This writ appeal is filed against the order of the learned Single Judge of this Court directing release of a consignment of timber with a truck, on furnishing simple bond without surety. 2. We have heard learned Government Pleader for the appellant and learned counsel appearing for the respondent. 3. After hearing both sides, we find force in the contention of the learned Government Pleader that the absence of details of sale bill, if at all raised by the consignor on a consignee in the transport document, is a major defect that may justify inference of evasion of tax. However, we do not want to decide on that issue because the matter has to be adjudicated by the adjudicating officer. W.A.No.1965/2010 -2- 4. Learned counsel for the respondent submits that the goods have already been released based on the order of the learned Single Judge. If that be so, the Writ Appeal has become infructuous. However, if goods are not released, there will be a direction to the respondent to pay advance tax for the timber along with simple bond without surety for the balance amount for release of the goods. A copy of the certificate of registration also has to be furnished by the respondent. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg