IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD FEBRUARY 2010 / 4TH PHALGUNA 1931 WP(C).No. 5974 of 2010(V) ------------------------- PETITIONER(S): --------------- C.K.MOHAMMED SHERIFF, CEE KAYES TIMBERS, P.O. VANIYAMBALAM, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR, SQUAD NO. I, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 5974 of 2010 -------------------------------------- Dated, this the 23rd day of February, 2010 J U D G M E N T The timber purchased by the petitioner was being transported in the vehicle bearing No. KL 7 AH 2534, when it was intercepted by the respondent issuing notice under Section 47 (2) of the Kerala Value Added Tax Act, observing that the value declared was abysmally low and did not reflect the actual market value. Evasion of tax was doubted in the said circumstance and Security Deposit of Rs.14,645/- was demanded, which forms the subject matter of challenge in this Writ Petition. 2. Heard the learned Government Pleader as well, who submits that the basis for moulding the contentions in the Writ Petition is 'Ext.P1 purchase bill' issued by the petitioner himself, which is only a self-serving document and no reliance can be placed thereon. However, taking note of the fact that no other incriminating circumstance (than the alleged lower market value) is stated as the reason for interception in Ext.P3, this Court does not find it necessary to detain the vehicle as well as the goods any further and that the same can be released to the petitioner on condition that the petitioner executes a 'simple bond' for the WP(C) No.5974/2010 2 amount of security deposit shown in Ext.P3. On satisfying the said requirement, the vehicle as well as the goods shall be released to the petitioner forthwith. This will be without prejudice to the rights of the respondent to pursue the adjudication proceedings, which shall be finalised as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc