IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 WP(C).No. 2335 of 2008(C) ------------------------- PETITIONER: ------------ M/S. RAJASREE MOTORS (P) LTD., 2/393-C, NEAR KUNDANOOR, COCHIN 682 304, REPRESENTED BY ITS MANAGING DIRECTOR, S.SIVAKUMAR. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT: ------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA MANJESHWAR, KASARAGOD DISTRICT. BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/012008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2335 OF 2008 C = = = = = = = = = = = = = = = = Dated this the 18th January, 2008 J U D G M E N T Petitioner submits that a consignment sent to it from M/s. Daimler Chrysler India (P) Limited, the consignor, has been detained at the check post by Ext. P4. The goods under transport are advertising materials and the allegation raised is that the invoice is not accompanied by supporting documents and hence evasion of tax is suspected. Petitioner submits that the goods are not notified commodities and it is accompanied by the invoice which satisfies the statutory requirement. Exts. P2 and P3 were produced to support this contention. 2. The materials are advertising materials forwarded by the consignor in their favour. Although it is true that the consignor is not a party to the petition the petitioner being a registered dealer and the consignee, I feel that on the petitioner furnishing a bond, without sureties, the materials detained by Ext. P4 can be ordered to WPC No. 2335/08 -2- be released to the petitioner. Therefore, without prejudice to the right of the respondents to continue enquiry in pursuance to Ext. P4 I direct that on the petitioner furnishing a bond without sureties the consignment detained as per Ext. P4 shall be released to the petitioner. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-