IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH MAY 2010 / 28TH VAISAKHA 1932 WP(C).No. 14947 of 2010(P) -------------------------- PETITIONER --------------- SULAIMAN, S/O.KOYUNNI, C/O.K.P.SHAJI, KAMAKKUDI HOUSE, THRIKKUZHIYOOR ROAD, NELLIKKUZHI.P.O, KOTHAMANGALAM, ERNAKULAM-686 691. BY ADV. SRI.DEEPU THANKAN SMT.G.RANJITA RESPONDENT --------------- THE INTELLIGENCE INSPECTOR, SQUAD-1, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P(C) No. 14947 OF 2010 ......................................................................... Dated this the 18th May, 2010 J U D G M E N T The petitioner is a businessman engaged in the field of marketing some 'home appliances' at various places in Kerala. He is not a registered dealer for the reason that his turnover does not exceed more than Rs. Five lakhs. 2. In connection with the business, the petitioner has purchased 75 Nos. of 'Mixer grinders' and 50 Nos. of Pressure Cooker from M/s. Raj Agencies Thrissur, and the same was being transported in the vehicle bearing No. KL.08/AK 74, which was intercepted by the respondent on 03.05.2010 doubting evasion of tax and demanding security deposit to the extent as specified in Ext. P3, which forms the subject matter of challenge in this Writ Petition. The learned Counsel for the petitioner submits that the defects noted by the respondent in Ext. P3 such as; the name and full address of the consignee is not mentioned in the documents; that the quantity purchased is bulk quantity and that the transport is not accompanied with all the relevant documents, are rather technical which cannot be stated as a W.P(C) No. 14947 OF 2010 2 sustainable reason to detain the goods. 3. Heard the learned Government Pleader as well, who submits with reference to the materials on record, that the petitioner has not chosen to deny the defects noted in Ext. P3 by filing objections nor has he given sufficient explanation in respect of the defects, but for stating that the petitioner does not have the prescribed turnover so as to have obtained valid registration. 4. It is noted by the respondent in Ext.P3 that the goods were being transported as if it were to the end customer, in Form 8B. Admittedly, the requisite document also does not reveal the full address of the petitioner. This being the position, if the interception was not there, every chance was there for the Revenue to have suffered huge loss, submits the learned Government Pleader. 5. This Court finds considerable force in the above submission and as such no interference is warranted with regard to Ext.P3. The matter requires to be adjudicated under the relevant provisions of law. However, taking note of the persuasive submission made by the learned Counsel for the W.P(C) No. 14947 OF 2010 3 petitioner that the petitioner is making out his livelihood from the business being conducted by him and that immediate release of the goods as well as the vehicle is necessary so as to cater to the requirements of the prospective customers, which otherwise will make the petitioner to lose his customers, this Court finds that it is not necessary to detain the vehicle and the goods any further and the same can be released to the petitioner on satisfying the requirements in Ext.P3, either by way of 'cash' or by way of 'Bank Guarantee', on which event, the goods as well as the vehicle shall be released to the petitioner forthwith. This will be without prejudice to the rights and interests of the respondent to pursue adjudication proceedings , if any, and the same shall be finalised in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk