IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH APRIL 2008 / 9TH VAISAKHA 1930 WP(C).No. 13945 of 2008(I) -------------------------- PETITIONER: ------------ NAZEEM BANU, MAMG APPARELS, SURYA CITY, G.B. ROAD, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT: ------------- INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO. VII, COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. MOHAMMED RAFIQUE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/04/2008, THE COURT, ON THE SAME DAY, DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 13945 of 2008 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 29th April, 2008. J U D G M E N T The petitioner brought in certain goods from outside the State. Petitioner's goods have been detained by the respondent on the ground that the petitioner is not a registered dealer under the Central Sales Tax Act. The petitioner seeks release of the detained goods. The contention of the petitioner is that the goods are not intended for sale but are intended for decorating the show room of a Company of which the petitioner is the franchisee. The petitioner further submits that he is a registered dealer under the Kerala Value Added Tax Act. The petitioner further submits that he has also obtained a registration under the Central Sales-tax Act, which is produced as Ext. P1. 2. I have heard the learned Government Pleader also. 3. I am of opinion that the respondent, who is the authorised officer, should complete proceedings pursuant to Ext. P2 as expeditiously as possible. Pending passing of final orders in the matter, the detained goods shall be released to the petitioner on the petitioner executing a bond in the prescribed form without sureties. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.