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. 12360 of 2009(L) -------------------------- PETITIONER(S): --------------- MESSRS.BLUE STAR LIMITED, AT XXXIX/4080 MEENAKSHI MANDIRAM, M.G.ROAD,KOCHI-16,REP.BY ITS AUTHORISED SIGNATORY JANARDANAN. BY ADV. MR. A.KUMAR RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KARUKUTTY. GOVERNMENT PLEADER MR. 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. 12360 OF 2009 -------------------------------------------------- Dated this the 15th day of April, 2009 J U D G M E N T Petitioner is a company engaged in the manufacture of cooling systems including air conditioners and chillers. Petitioner has a branch office in Kochi. When certain goods manufactured by the petitioner company was being transported to one of its consignees, it has been detained under section 47(2) of Kerala Value Added Tax Act on suspicion of evasion of tax since the invoice was not complete. According to the petitioner because of inexperience with the new software installed by the petitioner in their computers, the concerned clerk omitted to take print out of the second page of the invoice and that is the reason for the invoice being incomplete. The petitioner therefore seeks a direction to the respondent to release the vehicle and goods detained. 2. Learned Government Pleader opposes the same. According to the Government Pleader there is sufficient circumstances to suspect eviction of tax. WP(C)12360/2009 2 3. Having heard both sides writ petition is disposed with the following directions: The competent among the respondents shall complete the proceedings pursuant to Ext.P2 as expeditiously as possible at any rate within two months from the date of receipt of a copy of this judgment. Pending further proceedings, the vehicle and goods shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext.P2. S. SIRI JAGAN, JUDGE okb