IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 7TH MARCH 2008 / 17TH PHALGUNA 1929 W.P.(C).No. 7790 of 2008(B) ---------------------------------- PETITIONER: -------------- EUREKA FORBES LIMITED, 32/1787, A-5, 4TH FLOOR, TITUS TOWERS, BYE PASS ROAD, PADIVATTOM, COCHIN - 24, REPRESENTED BY ITS SALES MANAGER, P. RAJENDRAN BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE - II, COMMRECIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 7790 OF 2008 B = = = = = = = = = = = = = = = = Dated this the 7th March, 2008 J U D G M E N T Detention of a consignment of 50 Nos. of water purifier as per Ext. P3 is under challenge. The irregularity noticed is that the transporting copy of the invoice in support of the consignment under transport was not available. It is stated that only an extra copy of the original invoice has been produced. On this basis attempt to evade tax is suspected and hence the detention. Although it is a matter for enquiry, having regard to the nature of the irregularity noticed and as the petitioner is a registered dealer, I do not think it necessary to continue the detention pending such adjudication. Therefore, I direct that the goods detained as per Ext. P3 be released to the petitioner on their executing a bond without sureties subject to adjudication by the department. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-