IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH FEBRUARY 2010 / 26TH MAGHA 1931 WP(C).No. 4803 of 2010(A) ------------------------- PETITIONER: --------------- CHILTON REFRIGERATION INDUSTRIES, REP. BY ITS PROPRIETOR CHIL PRAKASH, M.G. ROAD, ERNAKULAM -11. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS: --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 2. ASST. COMMISSIONER, VAT SPL. CIRCLE-I, COMMERCIAL TAX OFFICE, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/02/2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 4803 OF 2010 ......................................................................... Dated this the 15th February, 2010 J U D G M E N T The petitioner is challenging Ext. P3 notice issued under Section 47(2) of the KVAT Act detaining the goods in transit, demanding security deposit, suspecting evasion of tax. 2. Obviously, Ext.P3 notice shows that the only document in support of transportation of the goods was a 'photo copy' of the invoice and nothing else, which resulted in the detention of the goods leading to issuance of Ext. P3. 3. The learned Counsel for the petitioner submits that the petitioner is having the 'original' of the invoice and such other relevant materials with him. But by virtue of the specific stipulation under Section 46(3) of the KVAT Act, the goods in transit are supposed to be accompanied by all the relevant documents, as specified in the statute. 4. The learned Government Pleader appearing for the respondents submits that the admitted fact itself, as projected in the Writ petition, is sufficient enough to sustain Ext. P3 notice issued by the respondents demanding security deposit. W.P.(C) No. 4803 OF 2010 2 5. Considering the facts and circumstances, this Court finds that the goods need not be detained any further and that the same can be released to the petitioner, on condition that the petitioner deposits 50% of the security deposit, as shown in Ext. P3 and furnishes a 'simple bond' for the balance amount. On satisfying the requirements as above, the goods shall be released to the petitioner forthwith. However, this will be without prejudice to the rights of the respondents to pursue the adjudication proceedings, which exercise shall be finalised in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk