IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 3948 of 2010(P) ------------------------------------ PETITIONER(S): ------------------------ LIGHTING SYSTEMS & SOLUTIONS (INDIA) PVT.LTD. VIII/99 A, MANANTHADAM, PUTHENCRUZ, ERNAKULAM DT. REPRESENTED BY THE DIRECTOR - M.G.RADHAKRISHNAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WAYALAR. 2. THE ASST.COMMISSIONER, DEPT. OF COMMERICAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR. BY ADV.SRI.C.K.GOVINDAN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.3948 of 2010 -------------------------- Dated this the 5th February, 2010 J U D G M E N T The goods transported by the petitioner in the vehicle bearing Reg. No.TN01AB-6835 were intercepted on 30.1.2010 by the 1st respondent, issuing Ext.P4 notice under Section 47 (2) of the Kerala Value Added Tax Act doubting 'evasion of tax' and hence demanding security deposit to the tune of Rs.2,13,845/-, which is under challenge in this writ petition. 2. The learned counsel for the petitioner concedes that the mistake in not forwarding the originals of the requisite documents along with the transport was only an inadvertent omission and that there is no reason for detaining the vehicle as well as the goods, despite the production of the same on the very same day. 3. The learned Government Pleader submits that the admitted fact does not require to be proved and that the original of the invoice is very much necessary as stipulated under Section 46 (3) of the 'Act' where the petitioner is admittedly on default. W.P (C) No.3948 of 2010 2 Taking note of the facts and circumstances, this Court, however, does not find it necessary to detain the goods any more and that the same could be released to the petitioner, on condition that the petitioner deposits 50% of the amount as shown in Ext.P4 and also executes a 'simple bond ' in respect of the balance amount shown in Ext.P4. On satisfying the requirement as above, the goods shall be released to the petitioner forthwith. This will be without prejudice to the right of the respondents to pursue the adjudication proceedings; which shall be finalised, in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of, as above. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.3948 of 2010 3 P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.3948 of 2010 4