IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 15513 of 2008(V) ---------------------------------------------- PETITIONER: ------------------ K.E.MOHAMMED KUNJU, PROPRIETOR, M/S.KOOTTAR SPICES, HILL PRODUCE DEALER, KP 7/675, KOOTTAR, IDUKKI DISTRICT. BY ADV. SRI.C.K.THANU PILLAI & SRI. T.K. SHAIJ RAJ RESPONDENTS: ---------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, NEDUMKANDOM, IDUKKI DISTRICT. 2. THE INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, KATTAPPANA. 3. THE SUB INSPECTOR OF POLICE, CUMBUMMETTU, IDUKKI DISTRICT. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15513 OF 2008 V -------------------------------------- Dated this the 29th May, 2008 JUDGMENT Petitioner challenges Exts.P5 and P6. Ext.P5 is a notice issued under Section 49(3) of the Kerala Value Added Tax Act. Against Exts.P5 and P6, petitioner has already preferred Exts.P8 and P9 objections. Briefly put, the case of the petitioner is as follows: Petitioner is the proprietor of M/s. Koottar Spices. Petitioner is dealing in hill produces and Ext.P1 is the registration certificate. It is stated that on 22.5.2008, the goods vehicle carrying 45 bags (2700 Kgs) of dried pepper belonging to the petitioner was transported to one Shri N. Salim, proprietor of M/s. M.S. Traders, Achakada who is also a registered dealer under the Act under cover of Tax Invoice No.32 dated 22.5.2008 and delivery note in Form No.15 which are produced as Exts.P2 to P4. The goods came to be detained by the second respondent and he seized the vehicle, the goods and the records carried by the driver. According to petitioner, without there being an offence under any Statute, he informed the first respondent who, without verification of the records carried and seized by the third respondent and without inspection of the goods, issued Exts.P5 and P6 notices. WPC. 15513/08 V 2 2. I heard the learned counsel for the petitioner and the learned Government Pleader. Having regard to the facts of this case, I feel that the goods can be released to the petitioner on his furnishing Bank Guarantee for the amounts due under Exts.P5 and P6 and the adjudicating process also can be completed. Accordingly, the Writ Petition is disposed of as follows: Upon the petitioner furnishing Bank Guarantee for the amounts demanded in Exts.P5 and P6, the goods and the vehicle will be released to the petitioner forthwith. The adjudicating process also shall be completed without undue delay and, at any rate, within three months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge