IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 11869 of 2009(C) -------------------------- PETITIONER(S): --------------- INDUS TOWERS LTD., THARAKANDATHU COMPLEX, WEST NADA, CHOTTANIKKARA P.O., ERNAKULAM, REP. BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.I, KOLLAM. G.P. SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.11869 of 2009 ================== Dated this the 15th day of April, 2009 J U D G M E N T The petitioner is a company incorporated under the Companies Act. They are registered as an infrastructure provider with the Department of Telecommunications, Ministry of Communications and Information Technology, Government of India. The petitioner is a registered dealer under the Kerala Value Added Tax also. The petitioner consigned certain stock, as per stock transfer invoices, to various locations for the erection of towers, which were detained by the respondent on suspicion of evasion of tax, because of certain discrepancies in the documents accompanying the goods. According to the petitioner, the discrepancy has occurred only because of a mistake committed by the dealing clerk. The petitioner, therefore, seeks unconditional release of the goods and vehicle. 2. When the matter came up for admission on 8.4.2009, this Court directed the respondent to take a decision on Ext.P5. Pursuant thereto, Ext.P7 order has been passed directing the petitioner to furnish security for the amounts covered by Ext.P5 pending completion of proceedings. The petitioner has now sought to amend the writ petition challenging Ext.P7 also. The petitioner now seeks interim direction to release the vehicle and goods without furnishing any 2 security. 3. Having heard both sides, I am not inclined to direct release of the goods unconditionally. In the facts and circumstances of the case, I am of opinion that the petitioner should furnish security to the satisfaction of the respondent as a condition for release of the goods and vehicle. In the above circumstances, this writ petition is disposed of with the following directions: The respondent or the officer competent to do so, shall pass final orders in the matter after due inquiries as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. Pending final orders, the goods and vehicle shall be released to the petitioner on the petitioner furnishing sufficient security by way of bank guarantee to the satisfaction of the respondent for the amount mentioned in Ext.P5 notice. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge