IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH OCTOBER 2009 / 21ST ASWINA 1931 WP(C).No. 28829 of 2009(W) -------------------------- PETITIONER(S): ---------------------- MANKUNNATH MOHANAN, THRICHAMBALAM, TALIPARAMBA, KANNUR. BY ADV. MR.C.K.SREEJITH RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM. 2. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, WALAYAR. 5. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J ............................................... W.P(C) No. 28829 of 2009 ................................................. Dated this the 13th day of October, 2009 J U D G M E N T The petitioner is challenging Ext.P7 detention order under Section 47(2) of the Kerala Value Added Tax Act, 2003, whereby goods belonging to the petitioner along with the vehicle in which the same were being transported detained on the allegation of attempt to evade tax. The petitioner challenges the measurements conducted by the respondents to ascertain the quantity and the conclusion that there is evasion of tax based on such measurement. The petitioner therefore seeks the following reliefs: “issue a writ of certiorari or any other appropriate writ, direction or order quashing the impugned notice Ext.P7 and direct the 1st, 2nd and 3rd respondents to release the materials under detention to this petitioner without collecting any amount under demand. b) issue a writ of mandamus or any other appropriate writ, direction or order directing the 2nd and 4th respondents to interfere in the matter and direct the 1st respondent to release the goods and vehicle without insisting to pay the demanded amount. c) issue a writ of mandamus or any other appropriate writ, direction or order directing the 1st respondent to accept the quantity the materials mentioned in the invoice, and declared with him and W.P(C) No. 28829 of 2009 -2- release the same without collecting any demanded amount as per impugned notice Ext.P7.” 2. I have heard the learned Government Pleader also. 3. I am of opinion that having issued Ext.P7, proceedings pursuant thereto shall be completed expeditiously. Accordingly the 4th respondent is directed to complete the proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of the judgment. In the meanwhile, the goods covered by Ext.P7 and the vehicle shall be released to the petitioner on the petitioner furnishing bank guarantee for the amounts covered by Ext.P7 order. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE rhs