IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 1644 of 2011(E) -------------------------------- PETITIONER(S): --------------- THE WOODIND, 7/633B, IX/21, 22/9 SEA PORT-AIR PORT ROAD, KAKKANAD P.O., ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER RUSSEL.M.EASA. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, KOZHIKODE-673001. ADV.MR. SHAMSUDHEEN – GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No.1644 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT The petitioner is aggrieved by Ext.P3 notice under Section 47(2) of the Kerala Value Added Tax by which a consignment of imported timber has been detained on allegation of an attempt to evade tax. The reason mentioned is that the goods are intended to be transported to Kakkanad and the detention was at Nanminda and for a vehicle going to Kakkanad, it is not necessary to come to Nanminda. The petitioner points out that in Ext.P2 delivery note, it is specifically stated that the goods have to be unloaded at Malabar Saw Mils, Nanminda, Balussery. The learned Government Pleader submits that the petitioner has no declared business at Nanminda and therefore the genuineness of the transport is suspect. 2. I am not inclined to go into the disputed questions, in so far as that is a matter which has to be decided in the enquiry to be conducted pursuant to Ext.P3 notice. However, no purpose W.P.(C)No.1644/11 2 would be served by detaining the goods in the meanwhile. At the same time, the interest of the revenue has also to be protected. Accordingly, this writ petition is disposed of with the following directions: The goods and the vehicle shall be released to the petitioner on the petitioner furnishing a bond with one solvent surety to the satisfaction of the respondent. The goods and vehicle shall be released immediately on furnishing the bond. The respondent shall see that the proceedings pursuant to Ext.P3 shall be completed as expeditiously as possible. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed pursuant to Ext.P3. S. SIRI JAGAN, JUDGE acd W.P.(C)No.1644/11 3 W.P.(C)No.1644/11 4