IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 12TH JUNE 2009 / 22ND JYAISHTA 1931 WP(C).No. 16348 of 2009(K) -------------------------- PETITIONER: --------------- M/S ELEGENT RETAIL DISPLAY SYSTEMS, THAMMANAM, COCHIN - REPRESENTED BY MANAGING PARTNER GEORGE VARGHESE BY ADV. MR. C.A.SADASIVAN MR. S.ABU BAKER KUNJU MR. SOJAN MATHEW RESPONDENTS: --------------- 1. STATE OF KERALA REP. BY THE SECRETARY (TAXES) KERALA SECRETARIAT, THIRUVANANTHAPURAM 2. THE INTELLIGENCE INSPECTOR, SQUARD NO. VI, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/6/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No.16348 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of June, 2009 JUDGMENT The vehicle bearing No. KL-7B 2302, in which goods were being transported was intercepted by the second respondent on 11.6.2009 leading to Ext.P2 proceedings, demanding security from the petitioner for release of the goods as to the extent as specified therein. The case of the petitioner is that, the observations made in Ext.P2 are rather trivial or in other words curable defect, and that the petitioner being a registered dealer and further that since there is no case of omission or suppression there is no rhyme or reason in detaining the vehicle as well as goods. 2. Heard the learned Government Pleader as well. Considering the facts and circumstances, there will be a direction to the second respondent to release the vehicle as well as goods to the petitioner immediately on remitting 50% of the amount as stipulated in Ext.P2 and furnishing simple bond without sureties. It is also made clear that this will be without prejudice to the right of the respondents to finalize the adjudication proceedings, as expeditiously as possible, at any rate, within one month from the date receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd