IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 25286 of 2011(I) ------------------------------------- PETITIONER: ------------------- MANOHARAN .K.M, S/O.MANIKUTTY,KOTTIKKAL, PARAPPUKKARA,THOTTIPAL,TRICHUR. BY ADVS. SRI.K.I.MAYANKUTTY MATHER, SRI. R. JAIKRISHNA. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, COMMERCIAL TAXES, ALAPPUZHA. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ALAPPUZHA. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.25286/2011-I: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE INVOICE DTD. 30/09/2006. EXT.P.2: COPY OF THE LOAN SANCTION LETTER AND THE SCHEDULE OF REPAYMENT DTD. 30/09/2006. EXT.P.3: COPY OF THE NOTICE ISSUED BY THE R.1. UNDER SECTION 47 (2) OF THE KVAT ACT DTD. 21/09/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 25286 of 2011 ================== Dated this the 23rd day of September, 2011 J U D G M E N T The petitioner challenges detention of an earth remover which was being transported on allegation of attempt to evade tax. According to the petitioner, the earth remover is of 2006 model and there cannot be any question of evasion of tax in respect of the same. The petitioner further submits that the 1st respondent has valued the machinery as if it was a new machinery. According to the petitioner, the value would be only around ` 10 lakhs, whereas the 1st respondent has valued it as ` 30 lakhs. The petitioner seeks unconditional release of the machinery and the vehicle in which the same was being transported. 2. This is opposed by the learned Government Pleader, who points out that at the time of transporting, the machinery was not accompanied by any documents whatsoever. 3. I have considered the rival contentions in detail. 4. Taking a lenient view, I dispose of this writ petition with the following directions: The 1st respondent shall release the machinery and the vehicle in which the same was being transported to the petitioner on depositing one third of the amount covered by Ext.P3 and furnishing a simple 2 bond without sureties for the balance amount. The petitioner shall further execute a bond undertaking not to alienate or otherwise part with possession of the machinery in question and to produce the same before the authority as and when directed to do so. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge