IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 25TH MARCH 2010 / 4TH CHAITHRA 1932 WP(C).No. 10088 of 2010(I) -------------------------- PETITIONER: --------------- K.M.SULAIMAN, K.M.STEELS, 1/68A, PULIYANNUR, PATHRAMANGALAM, VELLARKAD P.O., THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10088 OF 2010 ......................................................................... Dated this the 25th March , 2010 J U D G M E N T The goods being transported in the vehicle bearing No. KL- 48/5324 were intercepted and detained on 23.03.2010 by the respondents under Section 47(2) of the KVAT Act. The contention of the petitioner is that the reason stated in Ext. P3 notice is rather technical or minor and hence that the goods are liable to be released. 2. Heard the learned Government Pleader, who submits with reference to the details on record that the reason for detention is that the delivery note was not prepared in the manner as contemplated under the relevant provisions of law using double side carbon and hence that there is every reason to doubt evasion of tax, which justifies issuance of Ext. P3, demanding security deposit. 3. In any view of the matter, this Court does not propose W.P.(C) No. 10088 OF 2010 2 to go into the merits of the case and the matter is to be finalised only in the course of adjudication proceedings. However, this Court does not find it necessary to detain the goods any further and the same shall be released to the petitioner on condition that the petitioner deposits 50% of the amount shown in Ext.P3 and furnishes a 'simple bond' for the balance amount. It is made clear that this will be without prejudice to the rights of the respondents to pursue the adjudication proceedings, if any, which exercise shall be completed as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk