IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930 WP(C).No. 1983 of 2009(J) ------------------------- PETITIONER: --------------- M/S. M.K. ASSOCIATES, CMG COMPLEX V/1187, C BLOCK, PARAPPIRIVU, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, ANAZ KUNDERI. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: --------------- 1. INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/01/2009 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 1983 OF 2009 J ```````````````````````````````````````````````````` Dated this the 19th day of January, 2009 J U D G M E N T Petitioner challenges Exts.P6 and P8. Ext.P6 is a notice issued under section 47(2) of the Kerala Value Added Tax Act, 2003, wherein it is stated as follows: “ The vehicle with goods intercepted and checked at Manappallikavu on 8.1.2009 1.10 hours. On verification of the Delivery note it is seen that the consignment is loaded on 9.1.2009 4 p.m. from Kanjikode to Irinjalakuda. The time needed for travelling average time is only 3 ½ hours. Hence, there is a possibility for transport of much loads with this documents.” 2. The petitioner set out his objections in Ext.P7 and this court directed the same to be considered. In Ext.P8, it is, inter alia, stated as follows: “ Usually the goods are being loaded after filling the fuel and effecting necessary repairs for the vehicle. The dealer has not produced any evidence such as bill from the workshop and petrol pump at the time of interception or while filing objection before us.” No doubt, the petitioner has produced Ext.P4 bill from the WPC.1983/09 : 2 : Thiruvonam Fuels and Ext.P5 receipt from Sri Lakshmi Auto Garage. In Ext.P8, of course, it is also stated that the usual practice of the dealers of iron and steel in Kanjikode industrial area to make local transport by using the same document. One of the contentions taken is that the objections are not considered. Prima facie it may not be fully correct to contend that the objections are not considered. The reason stated in Ext.P8 is not a valid reason, it is submitted, to detain the goods. 3. Having regard to the circumstances, I do not think it is necessary in Article 226 to interfere with Ext.P6 or Ext.P8. The adjudication process will be completed at the earliest within two months from the date of receipt of a copy of this judgment. If the petitioner furnishes bank guarantee for the amount demanded in Ext.P6, the goods will be released to the petitioner forthwith. The adjudication will be conducted untrammeled by any observations in this judgment. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE