IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 7TH AUGUST 2009 / 16TH SRAVANA 1931 WP(C).No. 22452 of 2009(B) -------------------------- PETITIONER: --------------- O.A.VINCENT, O.V.TRADERS, RUBBER & HILL PRODUCE DEALER, THOTTUMUKKAM, KOZHIKODE DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.III, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, (INT), COMMERICAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22452 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 7th day of August, 2009 JUDGMENT The goods transported by the petitioner in the vehicle bearing No. KL11 H 4585 were intercepted by the respondent on 5.8.2009, issuing Ext.P2 notice under Section 47 (2) of the KVAT Act, which is under challenge in the present Writ Petition. 2. The learned counsel for the petitioner submits that, the action pursued by the respondent is nothing but highhanded in so far as the petitioner as well as the consignee are registered dealers and that there is absolutely no basis for suspecting any evasion of tax. 3. The learned Government Pleader appearing for the respondent with reference to the incriminating circumstances pointed out in Ext.P2 submits that, the particular commodity transported admittedly forms 'notified goods', under which circumstance, the department delivery note in form No. 15 is essential. 4. Admittedly, the petitioner does not have a case that no such document as prescribed under Section 46 (3) of the Act was accompanying the goods. This being the position, it cannot be said that Ext.P2 notice issued by the respondent is liable to the intercepted by this Court. WP (C) No. 22452 of 2009 : 2 : 5. In the above facts and circumstances, the petitioner is directed to furnish the security demanded vide Ext.P2, either in the form of 'bank guarantee' or as 'cash equivalent'. On satisfying the requirement as above, the vehicle as well as the goods shall be released to the petitioner forthwith. It is made clear that, this will be without prejudice to the right of the respondent to pursue the adjudication proceedings, which shall be finalized 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 kmd