IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4472 of 2008(G) ------------------------- PETITIONER: ------------ MESSRS PLUTO RETAIL FIXTURES AND TROLLEYS PVT. LTD., # 17 & 18 TINY SECTOR, AMBATTUR INDUSTRIAL ESTATE, CHENNAI-600 058, REPRESENTED BY ITS BRANCH ACCOUNTANT. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER-II, THIRD CIRCLE, THIRUVANANTHAPURAM. 3. SPENCERS RETAIL LIMITED, M.G. ROAD, SPENCER JUNCTION, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. W.P.(C)NO. 4472 OF 2008. DATED THIS THE 8th DAY OF FEBRUARY 2008 JUDGMENT Ext.P6 notice of detention is under challenge. The petitioner is not a registered dealer in the State. A consignment of goods was detained by Ext.P6 and the irregularity noticed is that the certificate of ownership counter signed by the C.T.O. is not matching with the accompanying documents. The petitioner has sought to explain that the certificate of ownership was obtained on the basis of the proforma invoice and that at the time when the goods were transported, the consignment was accompanied by regular invoice. 2. The learned Government Pleader has a different story to tell. According to the learned Government Pleader, the certificate of ownership mentioned an invoice No.003 dated 23-11-2007. It is also stated that at the time when the goods were detained, the goods were accompanied by yet another invoice dated 1-2-2008. This contradiction necessarily calls for WPC 4472/2008 -2- an enquiry and cannot be decided in this writ petition. Having regard to the fact that the petitioner is not a registered dealer, I am not inclined to order release of the goods as sought for in the writ petition. Therefore, I direct that if the petitioner is desirous of getting the goods released, the petitioner shall produce a bank guarantee to the satisfaction of the first respondent subject to continuance of adjudication. ANTONY DOMINIC, JUDGE ks. K.R.UDAYABHANU,J. =================== CRL.A.NO. OF 200 JUDGMENT DATE: ......2006 =====================