IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 14604 of 2010(A) -------------------------- PETITIONER: --------------- SUN DIRECT TV (P) LTD., 7TH FLOOR, TRANS ASIA CORPORATE PARK, SEA PORT AIRPORT ROAD, KAKKANAD, KOCHI-682 037, REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT: --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT ATTINGAL. GOVT.PLEADER (TAXES), MR.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.14604 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of May 2010 JUDGMENT The grievance of the petitioner, which is a registered dealer under the Value Added Tax Act 2003, is that its goods have been detained by the respondent illegally and without any valid or justifiable reasons. A sum of Rs.1,76,510/- has been demanded as condition precedent for release of the same. 2. The case of the petitioner appears to be that the transaction involved is not a sale and it is only a transfer of its own stock to another godown. In this context, learned counsel places heavy reliance on Ext.P1. Anyhow, this is a matter which has to be necessarily looked into by the statutory authority. I do not propose to deal with the above contention at this stage. 3. However, in the facts and circumstances of the case, I am of the view that the goods detained by the respondent has to be released to the petitioner forthwith on its executing a simple bond for the amount demanded. It is made clear that the statutory authority shall deal with the issue strictly in accordance with law and on its merit. A final decision shall be taken by the statutory authority within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of in the above terms. (A.K.BASHEER, JUDGE) jes