IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4092 of 2008(K) ------------------------- PETITIONER: ------------ NARESH.H.SHAH, MANAGING PARTNER, SMITHA ENTERPRISES V/782, GUJARATI ROAD, KOCHI 682 002. BY ADV. SRI.T.V.GEORGE RESPONDENTS: ------------- 1. COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST WALAYAR. 2. COMMERCIAL TAX OFFICER COMMERCIAL TAX CHECK POST WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. W.P.(C)NO. 4092 of 2008. DATED THIS THE 8th DAY OF FEBRUARY 2008 JUDGMENT The detention of goods by Ext.P8 is under challenge. It is seen that at the time of detention, the goods were covered by two invoices. But on verification, it is stated that various other items were also found and that those were not covered by any valid documents justifying its transport. On that basis, suspecting large scale evasion of tax, the goods were detained. The learned counsel for the petitioner submits that the additional goods mentioned in Ext.P8 are those covered by Exts.P2 to P7 invoices and therefore there is no justification for the detention. 2. I am not in a position to accept the plea now raised by the learned counsel. This is for the reason that going by what is stated in Ext.P8, these invoices were not available at the time when the goods were detained. On the other hand, of these invoices were also available, I would have accepted the plea. Therefore, the irregularity noticed in Ext.P8 needs to be enquired WPC.4092/2008 -2- and I do not think that it will be proper for this Court to direct the release of the goods as sought for by the petitioner, although the petitioner is a registered dealer. In view of the above, I direct that if the petitioner furnishes a bank guarantee for the amount mentioned in Ext.P8, it will be open to the respondents to release the goods to the petitioner. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE ks. K.R.UDAYABHANU,J. =================== CRL.A.NO. OF 200 JUDGMENT DATE: ......2006 =====================