IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR FRIDAY, THE 13TH MAY 2011 / 23RD VAISAKHA 1933 WP(C).No. 13452 of 2011(F) -------------------------- PETITIONER(S): --------------- M/S D-TECH ENGINEERING INDUSTRIES, P.O.KAPPAD, KANNUR-670006, REPRESENTED BY ITS PROPRIETOR M.DAMODARAN. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM-16. 2. THE SALES TAX OFFICER, IIIRD CIRCLE, KANNUR-1. GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T. RAVIKUMAR, J. -------------------------------------------- W.P.(C). NO.13452 OF 2011 -------------------------------------------- Dated this the 13th day of May, 2011 JUDGMENT The petitioner, a proprietary concern engaged in the business of steel fabrication and steel structures filed this Writ Petition mainly with the prayer to quash Ext.P11 notice and seeking for issuance of writ of mandamus commanding respondents to release the goods detained under Ext.P11 notice without insisting payment of tax or security as demanded therein. Admittedly, proceedings have been initiated against the petitioner under Section 47(2) of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). However, the final adjudication is yet to be made. The petitioner seeks release of the goods detained under Ext.P11 notice pending the adjudication proceedings. As per Ext.P11, the petitioner was directed to make security deposit of Rs.7,19,534/-. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader. I do not propose to consider the legality or sustainability of Ext.P11 at this stage. The petitioner has to take all such contentions before the appropriate authority in the proceedings already W.P.(C) NO.13452/2011 2 initiated under Section 47(2) of the Act. However, that shall not be a reason to detain the goods till the adjudication proceedings is over. In the said circumstances, I am inclined to dispose of this Writ Petition directing the respondents to release the goods detained under Ext.P11 notice without any further delay in case the petitioner executes a bond equivalent to the amount mentioned in Ext.P11 notice, without sureties. The respondents shall also finalise the adjudication proceedings expeditiously, at any rate, within a period of two months from the date of receipt of a copy of this judgment. (C.T. RAVIKUMAR, JUDGE) spc W.P.(C) NO.13452/2011 3 C.T. RAVIKUMAR, J. JUDGMENT September, 2010 W.P.(C) NO.13452/2011 4