IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 12TH NOVEMBER 2008 / 21ST KARTHIKA 1930 WP(C).No. 33575 of 2008(V) -------------------------- PETITIONER(S): --------------------- 1. M/S. SEEMAS WEDDING COLLECTIONS, A.M. ROAD, PERUMBAVOOR, REPRESENTED BY ITS PROPRIETOR ALIYAR. 2. M/S. BLUE STAR LIMITED, SURVEY NO. 265/2, DEMNI ROAD, DADRA 396-191, (UT OF D & NH) REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------ THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.33575 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of November, 2008 JUDGMENT Petitioner challenges Ext.P3 notice issued under Section 47(2) of the Kerala Value Added Tax Act. The reason stated reads as follows: “The consignment has been transported under the strength of Form 16 dated 17.10.2008. But purchase invoice is seen raised only on 25.10.2008 vide invoice No.E9/05938 dt.25.10.2008 of Blue Star Limited, Dadra. So the form 16 attached is not related to this consignment. It is suspected that the consignment mentioned in the form 16 has already be transported. Hence evasion of tax suspected.” 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Learned counsel for the petitioner points out that along with the purchase order petitioner had forwarded Form 16 notice and there is no prohibition against the giving of Form 16 declaration. Having considered the facts, the writ petition is disposed of modifying Ext.P3 and directing that if the petitioner furnishes simple bond without sureties for the amount demanded along with the copy of the registration certificate of the petitioner under the KVAT Act, the goods will WPC. 33575/2008. 2 be released to the petitioner. The adjudication proceedings will be completed in accordance with law within a period of two months from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb