IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST JUNE 2009 / 11TH JYAISHTA 1931 WP(C).No. 15053 of 2009(B) -------------------------- PETITIONER(S): --------------- M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LIMITED, XXII/38 7 139, PIPELINE JUNCTION P.O., CHANGAMPUZHA NAGAR, THRIKKAKARA REPRESENTED BY ITS DEPUTY MANAGER MR. DILIP BY ADV. MS. K.LATHA RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE, GOVERNMENT OF SECRETARIAT, TRIVANDRUM. 2.INTELLIGENCE INSPECTOR, SQUAD NO. III, \ DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA 3. SUB INSPECTOR, POLICE STATION, ALAPUZHA NORTH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 15053 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 1st day of June, 2009 JUDGMENT The goods of the petitioner transported in the vehicle bearing No. KL7 AW 2955 have been detained by the second respondent and the same has been entrusted with custody of the third respondent, alleging evasion of tax under KVAT Act as evident from Exts. P3 and P3(A) proceedings. 2. The learned counsel appearing for the petitioner submits that, the alleged delay was explained properly with reference to the relevant records, which unfortunately was not accepted by the second respondent and that detention of goods is only illegal. 3. Heard the learned Government Pleader as well. Considering the facts and circumstances, there will be a direction to the second and third respondents to release the goods covered by Exts.P3 and P3(A), on condition that petitioner remits 50% of the liability cast thereunder and on executing a bond in respect of the balance amount. It is also made clear that, the adjudication proceedings in this regard shall be finalized, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above P. R. RAMACHANDRA MENON, JUDGE kmd