IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 19085 of 2011(I) -------------------------------------- PETITIONER(S): ----------------------- S.ISSAK, PROPREITOR, STAR METAL, 8/646,KEZHAKKANCHERYKAVU,EDATHARA, PARALI,PALAKKAD-678011 BY ADV. SRI.B.PRAMOD RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO IV, O/O.THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE)COMMERCIAL TAX COMPLEX., PALAKKAD.PIN-678 001 2. INTELLIGENCE OFFICER INTELLIGENCE SQUAD NO IV, O/O.THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX COMPLEX.,PALAKKAD.PIN-678 001 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) O/O.THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAX COMPLEX.,PALAKKAD.PIN- 678 001 R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19085/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNDER THE KERALA VALUE ADDED TAX ACT. P2 COPY OF THE PURCHASE BILL NO.66 DATED 09/07/2011. P3 COPY OF THE PURCHASE BILL NO.67 DATED 09/07/2011. P4 COPY OF THE PURCHASE BILL NO.68 DATED 09/07/2011. P5 COPY OF THE PURCHASE BILL NO.69 DATED 09/07/2011. P6 COPY OF THE PURCHASE BILL NO.70 DATED 09/07/2011. P7 COPY OF THE DELIVERY NOTE NO.CTVAB 1310745 DATED 09/07/2011. P8 COPY OF THE NOTICE NO.VC/IV/351/11-12 DATED 10/07/2011. P9 COPY OF THE REPRESENTATION DATED 11/07/2011 SUBMITTED BY THE PETITIONER. P10 COPY OF THE RELEVANT PAGE OF THE DELIVERY BOOK CONTAINING THE ACKNOWLEDGEMENT OF RECEIPT OF EXT.P9 REPRESENTATION. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19085 OF 2011 ---------------------------------------------- Dated this the 14th day of July, 2011 JUDGMENT The petitioner's goods and vehicle have been detained and Ext.P8 notice has been issued to the petitioner directing the petitioner to furnish cash security for Rs.1,12,615/- for releasing the goods. The petitioner challenges Ext.P8 notice. According to the petitioner, if at all the respondents could have demanded security for double the tax likely to be evaded. In this case, the objection raised in Ext.P8 is regarding valuation and therefore, they can demand only security for the tax on the difference in the valuation. But, the demand is for valuation in the invoice itself, which is arbitrary, is the contention raised. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing Rs.14,000/- and furnishing a simple W.P.(C)No.19085/11 2 bond without sureties for the balance amount covered by Ext.P8 as security. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings pursuant to Ext.P8 and pass final orders, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.19085/11 3