IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 18468 of 2008(W) -------------------------- PETITIONER: ------------ SANOOJ SALAM, PROPRIETOR, INDIAN TIMBERS, PUTHIYATHERU PO CHIRACKAL, KANNUR 670 011. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.IV, ERNAKULAM DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY PO, COCHIN-24. 2. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, KANNUR BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 18468 OF 2008 W ```````````````````````````````````````````````````` Dated this the 19th day of June, 2008 J U D G M E N T Petitioner challenges Ext.P7 and seeks a direction to release the goods and vehicle covered by Ext.P7. Ext.P7 is a notice issued under section 47(2) of the Kerala Value Added Tax Act detaining the goods which, according to the petitioner, was transported to a consignee at Kannur. Two objections are raised. They are as follows. “(i) As per the accompanying documents, the goods are consigned to Kannur, whereas consignment is intercepted at Maradu. (ii) As per the Bill of Entry, the consignment is Pincoda logs marked as UMP - 1 & 2, whereas the transporting logs are marked as AG-22-4, 8, 20, 23, 35 and 38. The logs imported by some another Bill of Entry for which no proof of payment of advance tax accompanied. Hence, purposeful intention to evade payment of tax for this consignment.” WPC.18468/08 : 2 : 2. Having heard the learned counsel for the petitioner, Sri.K.B.Mohamedkutty, and the learned Government Pleader, I am not inclined to direct release of the goods unconditionally. I feel, at the same time, that the goods covered by Ext.P7 can be ordered to be released on the petitioner providing Bank Guarantee for the sum demanded in Ext.P7. Accordingly, the writ petition is disposed of as follows. 3. If the petitioner furnishes Bank Guarantee for the sum demanded in Ext.P7 to the satisfaction of the 1st respondent, the goods and vehicle covered by Ext.P7 will be released to the petitioner forthwith. The adjudicatory process shall be completed at the earliest, at any rate, within a period of three months from the date of production of a copy of this judgment before the authority concerned. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE