IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 26TH DECEMBER 2008 / 5TH POUSHA 1930 WP(C).No. 38066 of 2008(F) --------------------------------------- PETITIONER(S): ------------------------ KARANARAM CHOUDHARY, XL III-2858, NIZAR COMPLEX, PAIKKADA ROAD, KOLLAM-691 001. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.I, KOLLAM. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.III, KOLLAM. GOVERNMENT PLEADER SRI.TEK CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.38066 of 2008-F = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 26th day of December, 2008. JUDGMENT 1.The petitioner, a 25 year old, who states in his affidavit that he is a proprietor, has certain lease deeds shown to be in his favour. He is described in Ext.P1(a) as hailing from Jalare District in Rajastan, having a driving school in Mangalore. 2.Certain goods were intercepted by the first respondent Intelligence Officer from the Railway Station, Kollam. Thereafter, there was another search and seizure on the basis of Ext.P6 which is a shop inspection report which shows seizure of various electronic items. Penalty was imposed. 3.I do not deem it appropriate to prevent the completion of proceedings in any manner. WP(C)38066/08 -: 2 :- 4.The plea of the petitioner is for release of the confiscated goods on the assumption that there is already a confiscation. It appears to be so because, after the interim order was issued at 3.10 p.m. on 23-12-2008 that the goods shall not be disposed of, today it is reported by the learned Government Pleader that except 74 individual packets, all other items were sold in auction in connection with a trade mela before the interim order was issued. 5.All that now remains is that the petitioner can appear before the first respondent, obtain necessary further materials and have conclusion of proceedings in terms of the KVAT Act. However, following the earlier direction, the remaining goods shall not be disposed of until conclusion of proceedings on any request of the petitioner as stated above. If the petitioner appears before the first respondent within two weeks, the proceedings shall be concluded within a period of six weeks in WP(C)38066/08 -: 3 :- accordance with law. The petitioner shall produce a copy of this judgment before the first respondent. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/261208