IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4201 of 2008(A) ------------------------- PETITIONER: ------------ S.KUMARA PILLAI, AGED 69 YEARS, S/O.SIVAN PILLAI, PROPRIETOR, M/S.S.K.P. TIMBERS, DRAINAGE ROAD, KURIATHY, CHALAI, TRIVANDRUM. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ SRI.ANOOP JOSEPH SRI.ANOOP.V.NAIR SRI.ABHILASH AKBAR SRI.T.B.SIVAPRASAD RESPONDENTS: ------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, THRISSUR DEPARTMENT OF COMMERCIAL TAXES AT MINI CIVIL STATION, IRINJALAKUDA. 2. INSPECTING ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, TRIVANDRUM. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVT, PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. W.P.(C)NO. 4201 of 2008. DATED THIS THE 8th DAY OF FEBRUARY 2006 JUDGMENT The petitioner is a registered dealer. A consignment of imported timber has been detained by Ext.P1 on the allegation of undervaluation. The petitioner submits that undervaluation indicated is quantified on the value as per circular No.41/06 and 50/06. While, according to the petitioner, the rates indicated therein is totally unrealistic, the learned Government Pleader defends the action by stating that the market value is much more than what is indicated in the circular. It is also stated that the fixation of value in the circular has been done with the concurrence of dealers like the petitioner. Be that as it may, I feel that this is a matter for enquiry. Pending such enquiry, I do not think it necessary that the goods have to be continued under detention, especially as the petitioner is a registered dealer. Therefore, I direct that if the petitioner executes the bond without sureties, the respondents W.P.(C)NO.4201/2008 -2- shall release the goods to the petitioner subject to enquiry and adjudication. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE ks. K.R.UDAYABHANU,J. =================== CRL.A.NO. OF 200 JUDGMENT DATE: ......2006 =====================