IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH APRIL 2008 / 5TH VAISAKHA 1930 WP(C).No. 13624 of 2008(V) -------------------------- PETITIONER: ------------ SUBAIR P.I, PROPRIETOR, M/S.MALABAR SPICES, D.NO.VI/225 B CHALISSERY POST, PALAKKAD DIST-679 539. BY ADV. SRI.T.V.GEORGE RESPONDENTS: ------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI COMMERCIAL TAXES, PALAKKAD. 3. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13624 OF 2008 -------------------------------------------- Dated this the 25th day of April, 2008 JUDGMENT Petitioner is challenging Exts.P5 and P6 notices whereunder consignment of arecanut and pepper are detained with a truck. Since no documents are accompanying pepper, proposal under Section 46(3) of the KVAT Act is to seize the goods with vehicle. W.P. is therefore disposed of directing respondents 1 and 2 to release the goods and vehicle on the following conditions. (1) Petitioner will furnish a simple bond without surety for the security demanded for transport of arecanut covered by Ext.P5 and along with it copy of certificate of registration issued under KVAT Act. (2) Petitioner will remit Rs. 13920/- in cash and bank guarantee for Rs. 50,000/- for the release of pepper and the truck covered by Ext.P6. Adjudication will be completed after release of goods. Since conditional release is in terms of Ext.P6, petitioner is still free to pay compounding fee in terms of the demand contained in Ext.P6 in adjudication proceedings, failing which confiscation, if any, should be made on notional basis and the 2 value of goods and truck will be recovered from the petitioner in revenue recovery proceedings. Respondents 2 and 3 will note the model of the lorry and it's make for the purpose of valuation later, if confiscated. Issue photocopy today itself. (C.N. RAMACHANDRAN NAIR) Judge kk 3