IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 22176 of 2008(M) ---------------------------------------------- PETITIONER: ------------------ M/S.P.H.MOHAMMED KUNJU AND BROTHER DEALERS IRON AND STEEL, MARKET ROAD ERNAKULAM, COCHIN-35, REP. BY ITS PARTNER P.H.MOHAMMED KUNJU. BY ADV. SRI.A.KUMAR RESPONDENTS: ----------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMERCIAL TAXES CHECK POST, KARUKUTTY. 2. THE ASST.COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 22176 OF 2008 M -------------------------------------- Dated this the 23rd July, 2008 JUDGMENT Petitioner has approached this Court seeking to quash Ext.P4. By Ext.P4, noting that the consignee's tin number noted in the accompanying Delivery Note and Invoice is not matching while entering in the net work system in the check-post and the genuineness of the consignee is suspect, the goods being transported by the petitioner were detained. I heard the learned counsel for the petitioner and also the learned Government Pleader. Learned counsel for petitioner, of course, contended that this is a case where the goods were accompanied by Departmental Delivery Note and the errors are only technical errors and there is no scope for evasion of tax. Learned Government Pleader would support the order, but he submits that if the petitioner can furnish Bank Guarantee, the goods can be released. I am not inclined to order an unconditional release. Accordingly, the Writ Petition is disposed of directing that if the WPC. 22176/08 M 2 petitioner furnishes Bank Guarantee for the amount demanded in Ext.P4, the goods will be released to the petitioner forthwith. The adjudication proceedings will be completed at the earliest. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge