IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND SEPTEMBER 2010 / 11TH BHADRA 1932 WP(C).No. 27200 of 2010(Y) -------------------------- PETITIONER(S): --------------- CHELLA DURAI.J., S/O.JOHN PAL, 4/131, SAMIYAPURAM, PATTUKKONAMPATTI P.O., P.R.PATTY.T.K., DHARMAPURI DISTRICT, TAMIL NADU. BY ADV. SRI.S.RAJEEV RESPONDENT(S): --------------- 1. STATE OF KERALA, REP.BY SECRETARY TO THE TAXES, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-1. 2. INTELLIGENCE INSPECTOR, SQUAD II, COMMERCIAL TAXES, PATHANAMTHITTA-689 645. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 27200 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 2nd day of September, 2010 JUDGMENT Petitioner is the registered owner of a lorry bearing No.TN29-AY-4819, which is a goods carrier, covered by a National Permit. Grievance of the petitioner is that while transporting certain goods from the State of Uttarakhand to the State of Kerala, on the basis of valid documents, it was intercepted by the second respondent under section 47 (2) of the Kerala Value Added Tax Act, on issuing Ext.P7 notice, demanding to furnish security for release of the goods. 2. It is stated that inspite of the detention and issuance of notice as early as on 17-8-2010, the consignee has not taken any steps to get the goods released by furnishing security. According to the petitioner, the vehicle is being indefinitely detained, because of the proceedings, despite the fact that there is no proceeding initiated against the vehicle. Under such circumstances, the W.P.(C) No. 27200/2010 2 petitioner is seeking release of the vehicle. 3. Learned Government Pleader submits that there is no proceedings initiated against the vehicle. But the petitioner may be directed to make arrangements for unloading of the goods for the purpose of release of the vehicle, is the submission. 4. Under the above circumstances, the writ petition is disposed of directing the 2nd respondent to release the vehicle, on the petitioner making proper arrangements as per the direction of the second respondent, for unloading and storing of the goods detained under Ext.P7. The release as directed above shall be made without any delay on the petitioner producing copy of this judgment and making arrangements for unloading the goods. C. K. ABDUL REHIM, JUDGE. mn.