IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24843 of 2011(E) -------------------------- PETITIONER: -------------- E.S. DILEEP, AGED 33 YEARS, S/O. E.M. SHAHUL HAMEED, PROPRIETOR, KNK TIMBERS, CHAMAMPATHAL, KOTTAYAM - 686 517. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL CHECK POST, VALAYAR, PALAKKAD - 678 624. 3. THE COMMERCIAL TAX OFFICER, PONKUNNAM, KOTTAYAM - 686 506. BY SENIOR GOVT. PLEADER, SRI.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24843 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE CERTIFICATE OF REGISTRATION. EXT.P2 : TRUE COPY OF THE INVOICE NO.ACE/JM/P&C/11-12 DATED 22.08.2011. EXT.P3 : TRUE COPY OF THE PAYMENT STATEMENT DATED 01.09.2011. EXT.P4 : TRUE COPY OF THE CERTIFICATE NO.32050285885 c/2011-2012 DATED 1Q2.09.23011 ISSUED BY THE 3RD RESPONDENT. EXT.P5 : TRUE OCPY OF THE FORM 17A NOTICE DATED 12.09.2011. EXT.P6 : TRUE COPY OF THE LETTER NO.OR.540/3/11-12 DATED 13.09.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P7 : TRUE COPY OF THE CERTIFICATE DATED 14.09.2011 ISSUED BY THE 3RD RESPONDENT. EXT.P8 : TRUE COPY OF THE OBJECTION DATED 14.09.2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. /TRUE COPY/ PS TO JUDGE. K. SURENDRA MOHAN, J. ------------------------------------------------------------ W.P(C) NO: 24843 OF 2011 ----------------------------------------------------------- Dated this the 16th September, 2011. JUDGMENT The petitioner is a registered dealer for timber under the Kerala Value Added Tax, 2003. According to the petitioner, he is having a branch at Kuttippuram. For the purpose of loading and unloading timber he wanted to purchase a crane, for which permission has been granted by the third respondent as per Exts.P4 and P7. However, when the crane was being transported from Hyderabad the same has been detained along with the vehicle at the Walayar Check post. The petitioner has also been issued Ext.P5 proceedings by the second respondent alleging suspected evasion of tax. Though the petitioner replied to the letter by producing Exts.P4 and P7, his explanation has not been accepted. Consequently, the vehicle with the goods thereon have been under detention from 12-9-2011 onwards. The petitioner seeks release of the detained goods. 2. The learned Govt. Pleader submits that the goods have been detained only because there were irregularities in the documents that accompanied the goods. However, in the light of WPC 24843/2011 2 Exts.P4 and P7 he has no objection to the goods being released on security being furnished. 3. In the above circumstances this writ petition is disposed of directing the second respondent to release the vehicle and goods detained as per Ext.P5, on the petitioner furnishing security for such release by executing a personal bond to the satisfaction of the second respondent. There shall be a further direction to the second respondent to complete the adjudication proceedings as expeditiously as possible and at any rate, within a period of three months from the date of receipt of a copy of this judgment. K. SURENDRA MOHAN Judge jj WPC 24843/2011 3