IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 WP(C).No. 7396 of 2009(T) -------------------------------------------- PETITIONER(S): ---------------------- MUHAMMED ALI, S/O.MUHAMMED MALLA, KADAKKAMPADAM, KALLADIKODE, PALAKKAD. BY ADV. SRI.K.ANAND RESPONDENT(S): ------------------------- THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.4, PALAKKAD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 7396 OF 2009 T -------------------------------------- Dated this the 13th March, 2009 JUDGMENT Petitioner challenges Ext.P4. It is a Notice under Section 47(2) of the KVAT Act. By an interim order, the objection of the petitioner was directed to be considered. Ext.P6 is the order passed. I heard Shri K. Anand, learned counsel for the petitioner and the learned Government Pleader. The objection taken is as follows: “The vehicle loaded with teak timber and teak poles intercepted and checked at Yakkara, Palakkad on 4.3.2009 at 11.45 Hrs. The vehicle is seen loaded from Kalladikode, Palakkad and the address of the consignee is at Coimbatore. The earliest way to Coimbatore is through Walayar NH 47. By deviating from the normal route, the evasion of tax is suspected. The Invoice and delivery is seen dated 3.3.2009. The value of the goods fairly and reasonably estimated at Rs.2,36,700/= including GP and freight and SD and Cess demanded for the same.” WPC. 7396/09 T 2 2. Petitioner has subsequently amended the Writ Petition, challenging Ext.P6 order. He has also produced Exts.P7 to P9. According to the learned counsel for the petitioner, they would show that the petitioner is having transactions with the party at Coimbatore and this would show that there was no basis to demand security on the basis that an Intra-State sale was attempted. Learned counsel for the petitioner further points out that there is no basis to demand cash security or Bank Guarantee. 3. Having heard the learned counsel appearing for the parties, the Writ Petition is disposed of modifying Ext.P6 and directing that if the petitioner furnishes simple Bond with two solvent sureties as provided in the Act or Bank Guarantee, the goods will be forthwith released to the petitioner. The adjudication will be completed within two months from the date of production of a copy of this Judgment. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge