IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 3RD NOVEMBER 2008 / 12TH KARTHIKA 1930 WP(C).No. 32078 of 2008(R) --------------------------------------------- PETITIONER(S): ----------------------- M/S. STEEL TRACK, 10/330.K., MALA, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, MR. SHANU O.P., AGED 24 YEARS, S/O. YOOSUF ALI, BEYPORE HOUSE, BEYPORE, CALICUT DISTRICT. BY ADV. SRI.K.SHIBILI NAHA SMT.LOWSY.A. RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, THRISSUR, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKUDA. 2. M/S. STEEL MAK ROLLING MILLS PVT. LTD., P. WISE PARK, KANJIKODE EAST P.O., PALAKKAD. 3. M/S. M.K. STEELS, KOTTAYIL BUILDING, DOOR NO.XV 169, DOOR NO.XV 169, KANJIKODE, PALAKKAD. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 & R4 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 32078 OF 2008 R -------------------------------------- Dated this the 3rd November, 2008 JUDGMENT Petitioner challenges Ext.P5. Ext.P5 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act, 2003. The following reasons are given: “The goods with vehicle intercepted in front of Mala Police Station. The goods under transport flagged with steel max and it is presumed that the load had been loaded from Steel Max Roller Mills Pvt. Ltd. The load has been transported using 2 delivery notes, one D/N with M.K. Steels and other delivery note of Steel Max Roller Mills Pvt. Ltd. In the delivery note of Steel Max Roller Ltd. the name and full address of the consignee not written and goods are transported to the destination Thrissur. The value is too low when compared with the market price. On physical verification, the load contains M.S. Flat, TMT Bar 10mm, 8mm, 6mm. But no document for 6mm TMT Bar accompanied. The value estimated at Rs.45 per Kg. ie. 11.360X45000=5,11,200/=.” WPC.32078/08 R 2 2. According to petitioner, the consignments are covered by Exts.P1 and P3 Invoices and Exts.P2 and P4 Delivery Notes. Learned counsel for petitioner submits that the defects noted in Ext.P5 are purely technical and the goods are covered by genuine and proper documents and there is also no basis for arriving at the conclusion that it is under-valued. I heard the learned Government Pleader also. 3. After having considered the question, I feel that the goods can be directed to be released on the petitioner executing a Bond with two solvent sureties for the amount demanded in Ext.P5. Accordingly, the Writ Petition is disposed of directing that if the petitioner executes a Bond with two solvent sureties for the amount demanded in Ext.P5, the goods shall be released forthwith to the petitioner. The adjudication will be completed within a period of two months from the date of receipt of a copy of this Judgment. K. M. JOSEPH, JUDGE kbk.