IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 25TH MAY 2010 / 4TH JYAISHTA 1932 WP(C).No. 15940 of 2010(N) -------------------------- PETITIONER(S): --------------- M/S. FIT-TEX GARMENTS, 14, NITYADHAN MUKHERJEE ROAD, 4TH FLOOR, HOWRAH, WEST BENGAL, REPRESENTED BY ITS SALES MANAGER, KERALA ZONE, R.MOHANKUMAR, S/O. RAVINDRAN PILLAI, AGED 49 YEARS, RESIDING AT MANGLAVIL VEEDU, THIRUMULLAVARAM P.O., KOLLAM-12. BY ADV. SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO COMMERCIAL TAX DEPARTMENT, THIRUVANANTHAPURAM. 3. SEASON READY WEAR, KOTTIYAM, KOTTIYAM P.O., KOLLAM. 4. SIMLA PARIPPALLY, PARIPPALLY, KOLLAM DISTRICT. SENIOR GOVT. PLEADER SRI.C.K.YONADAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 15940 OF 2010 -------------------------------------------- Dated this the 25th day of May, 2010 JUDGMENT The petitioner is aggrieved of the detention of the goods transported in the vehicle which are detained as per Exts.P1 to P5 issued under Section 47 (2) of the Kerala Value Added Tax Act, pointing out some incriminating circumstances; thus doubting evasion of tax and demanding security deposit as specified therein. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that because of the urgency involved, the petitioner is ready and willing to satisfy the demand shown in Exts.P1 to P5, so as to facilitate immediate release of the goods. 4. In the above circumstance, the goods detained by the 1st respondent shall be released to the petitioner forthwith, on condition that the petitioner satisfies the requirement in Exts.P1 to P5. It is made clear that this will be without prejudice to the right of the respondents to pursue the adjudication proceedings; which shall be finalized 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 accordingly. P.R.RAMACHANDRA MENON JUDGE dnc