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. 14502 of 2010 (K) --------------------------------------------- PETITIONERS: ----------------------- CARRIER AIRCONDITIONING & REFRIGERATION LIMITED, 39/6641, M.G.ROAD, OPP.SHIPYARD, PERUMANOOR, COCHIN, PIN-682 015, REPRESENTED BY ITS LOGISTIC CO-ORDINATOR, B.SATHEESE KUMR RAO. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, COMMERCIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.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.14502 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of May 2010 JUDGMENT The grievance of the petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is that its goods have been detained by respondent No.2 illegally and without any valid or justifiable reasons and demanded the petitioner to remit a sum of Rs.1,55,035/- as a condition precedent for release of the same. Various reasons have been cited by respondent No.2 in Ext.P4 for detention of the goods. Learned counsel for the petitioner contends that it was only a transfer of goods from one godown to another and that the reasons stated by respondent No.2 in Ext.P4 are wholly untenable. 2. I do not propose to deal with the contentions raised by the parties at this stage. Necessarily the statutory authority has to decide the issue. However, in the meanwhile, respondent No.2 is directed to release the goods to the petitioner on its executing a simple bond for the amount demanded under Ext.P4. The statutory authority shall decide the issue strictly on its merit and in accordance with law within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of. (A.K.BASHEER, JUDGE) jes