IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30614 of 2010(B) ----------------------------------------- PETITIONER(S): ------------------------ P.A.CHERIAN, PROPRIETOR, ST.GEORGE SAW MILLS, 11/25A, PUTHENPALLY, VARAPUZHA, ERNAKULAM-683 517. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA, PIN-688 007. 2. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA, PIN-688 007. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, N.PARUR, PIN-683 513. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.30614 of 2010 ------------------------------------------- Dated this the 6th day of October, 2010 J U D G M E N T ---------------------- The proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act) is under challenge. The reason for detention mentioned in the notice is that the goods (timber sawn sizes) were transported on the strength of invoice prepared under Form 8A, which is not in force as on date. 2. Heard learned Government Pleader appearing on behalf of respondents. It is contended that the form of the invoice which was used by the petitioner is not in force since 31.12.2007 onwards and therefore clandestine transport is reasonably suspected. 3. Having considered facts and circumstances I am of the opinion that, pending finalisation of the enquiry under Section 47, the goods can be released on the petitioner furnishing Security Bond. W.P.(C).30614/10- -2- 4. Under the above circumstances the writ petition is disposed of directing the petitioner to furnish Security Bond in the form prescribed under the KVAT Rules, without sureties, for the value of security deposit demanded under Ext.P3 for release of the goods along with vehicle detained. On furnishing such Bond the respondents shall release the detention forthwith. 5. The competent enquiry officer will finalise the enquiry, as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of six weeks from the date of release of the goods. C.K.ABDUL REHIM, JUDGE. okb