IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 4TH SEPTEMBER 2008 / 13TH BHADRA 1930 WP(C).No. 26527 of 2008(G) -------------------------- PETITIONER: --------------- MR. MARTIN KURUVILA, S/O. C.V. KURUVILA, AGED 38, 302, PANCHAVADI APARTMENTS, PANCHAVADI COLONY, VYTTILA, COHCIN - 682 019. BY ADV. SRI.TOM K.THOMAS SRI.DEEPU THANKAN RESPONDENTS: ------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAGHAT DISTRICT. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PALAGHAT. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 26527 OF 2008 G ==================== Dated this the 4th day of September, 2008 J U D G M E N T Detention of JCB brought by the petitioner as per Ext.P8 is under challenge. Irregularity noticed is that the consignee is not a registered dealer and the sale of the consignment within the State will effect loss of revenue to the State. 2. Admittedly, petitioner is not a registered dealer and the petitioner maintains that he does not need one also. The liability or otherwise for payment of tax is a matter to be adjudicated in pursuance to Ext.P8 notice of detention and at this stage, I am not inclined to decide on the same. Be that as it may, I feel, further detention of the JCB detained is unnecessary and therefore I direct that the same be released on the petitioner furnishing Bank Guarantee for Rs.3,91,040/- (Three Lakhs Ninety One Hundred and Forty only) mentioned in Ext.P8. Necessarily, adjudication will follow and the appropriation of the Bank Guarantee will depend upon the order to be passed. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp