IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 13TH JANUARY 2010 / 23TH POUSHA 1931 WP(C).No. 213 of 2010(B) ------------------------ PETITIONER(S): --------------- VIJI THANKACHAN, PROPRIETOR, FASHION EYE STYLES, NO.40/4241, JEWS STREET, ERNAKULAM. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY, KOCHI-24. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 213 of 2010 --------------------------------------------- Dated, this the 13th day of January, 2010 J U D G M E N T The petitioner is a wholesale distributor of spectacles and spares and is a registered dealer. The goods procured and brought by the petitioner in th vehicle No. AP 37 V/7759 were intercepted by the 1st respondent leading to issuance of Ext.P3 notice under Section 47(2) of the Kerala Value Added Tax Act, demanding a sum of Rs.35,160/- as security deposit, so as to release the vehicle as well as the goods. 2. The learned counsel for the petitioner submits that immediately on receipt of Ext.P3, the petitioner filed the explanation as borne by Ext.P4. It is also brought to the notice of this Court that the apprehension expressed in Ext.P3 is not correct or sustainable and that the actual value has been clearly and correctly shown in the relevant records. The learned Government Pleader appearing on behalf of the respondents submits that the reason for detention of the goods was because of the higher market value obtainable for the goods in question. However, this is a matter which requires to be adjudicated by way of appropriate proceedings. 3. In the facts and circumstances, there will be a direction to WP(C) No.213/2010 2 release the vehicle and the goods detained as per Ext.P3 forthwith, on condition that the petitioner executes a 'simple bond' to the satisfaction of the 1st respondent. This will be without prejudice to the right of the 1st respondent to pursue the adjudication proceedings, which however shall be finalised, 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