IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 10540 of 2010(N) -------------------------- PETITIONER: ----------------- M/S.EXIDE INDUSTRIES LTD., DEVI BUILDING DOOR NO.33/2469, F3 LABOUR COLONY ROAD, THAMMANAM POST, COCHIN. REPRESENTED BY IT'S BRANCH ACCOUNTANT MR.JOSHY JOSEPH. BY ADV. SMT.K. LATHA RESPONDENTS: ---------------------- 1. THE STATE OF KERALA REP.BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, SPECIAL CIRCLE I ERNAKULAM. 3. INTELLIGENCE INSPECTOR, SQUAD NO.III,DEPARTMENT OF COMMERCIAL TAXES, ALAPUZHA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No. 10540 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 29th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T The goods transported by the petitioner in the vehicle bearing registration No.KL 02/0441, were detained by the 3rd respondent, issuing Ext.P2 notice under Section 47(2) of the Kerala Value Added Tax Act (KVAT Act). Reason for detention is that the Departmental delivery note did not bear the seal and date, under which circumstances, it was not sure whether the department had issued the same to the petitioner, thus, suspecting evasion of tax and demanding security deposit vide Ext.P2 notice, which is subjected to challenge, in this writ petitioner. 2. The learned counsel appearing for the petitioner submits that, there is absolutely no question of evasion of tax and immediately on detention, the petitioner produced Ext.P3, as to the issuance of the delivery note, as certified by the departmental authorities. 3. The learned Government Pleader submits that the existence of the defect as pointed out in Ext.P2 stands rather W.P.(C).No. 10540 of 2010 2 conceded and hence that the detention is very much valid and proper. It is also submitted by the learned Government Pleader that, as per the instructions now received , the contents of Ext.P3 are correct and the delivery notes are stated as issued to the petitioner. 4. In the above circumstance, this Court does not find any reason to detain the vehicle as well as the goods any further and that the same can be released to the petitioner, on executing a 'simple bond'. On satisfying the said requirement, the vehicle as well as goods shall be released to the petitioner forthwith. This, however, will not bar the way of the respondents in pursuing the adjudication exercise, which shall be finalised in accordance with law, as expeditiously as possible, at any rate within 2 months from the date of receipt of a copy of this Judgment. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl