IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 18TH JUNE 2010 / 28TH JYAISTHA 1932 WP(C).No. 19084 of 2010(I) -------------------------- PETITIONER(S): --------------- M/S. MANJILAS FOOD TECH P. LTD., SASTHRI ROAD, NELLIKKUNNU, THRISSUR REPRESENTED BY ITS MANAGING DIRECTOR MR. RANJI JOHN BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM – 695 001. 2. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-680 001. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO. 6, COMMERCIAL TAXES, PALAKKAD, OTTAPALAM – 679 101. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2010 THE COURT ON THE DAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. -------------------------------------------- W.P.(C) No. 19084 of 2010 ---------------------------------------- Dated, this the 18th day of June, 2010 J U D G M E N T The petitioner is aggrieved of the detention of the goods transported by the petitioner in the vehicle bearing No. KL 8 AN 6256, which was intercepted by the respondent on 15.06.2010 at about 11 p.m., issuing Ext.P3 notice under Section 47(2) of the Kerala Value Added Tax Act, doubting evasion of tax and demanding security deposit to the extent as specified therein. 2. The learned counsel appearing for the petitioner submits that the transaction is clearly transparent and supported by valid documents. It is pointed out that the incriminating circumstance noted in Ext.P3 is only that the entries made in the accompanying delivery note are 'partially' done by double sided carbon. It is also stated that the 'TIN' of the consignee has not been mentioned in the delivery note and further that the 'time of commencement of journey' has not been given in the manner as prescribed under SRO 58/2010 dated 19.01.2010. The learned counsel submits that the goods were actually being taken by the petitioner to their 'newly opened branch' at the destination shown and the factual position in this regard is very much discernible from Ext.P1 certificate of registration itself; wherein opening of new branch at Vannamada in Palakkad District has been clearly incorporated and endorsed, showing that the said branch 2 WP(C) No. 19084/2010 was opened with effect from 15.04.2010. It was for the purpose the said branch that the petitioner was transporting the materials on the strength of Ext.P2 delivery note for local movement and giving necessary particulars. 3. Considering the particular facts and circumstances, this Court finds that the explanation offered from the part of the petitioner, particularly as given in Ext.P4 is plausible; which however is a matter to be considered and adjudicated by the concerned authority. This Court does not find it necessary to detain the goods as well as the vehicle any further and the same shall be released to the petitioner forthwith, on condition that the petitioner executes a 'simple bond' for the requisite amount shown as security deposit in Ext.P3. This will be without prejudice to the rights and liberties of the respondents for pursuing the adjudication proceedings; which shall be finalised in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc