IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 14503 of 2010(K) -------------------------- PETITIONER: --------------- P.K.SULAIMAN, PROPRIETOR, KPH WOODEN FURNITURE & TIMBERS, MUNDAKAYAM, PARATHANAM, KOTTAYAM DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO. V, OFFICE OF INSPECTING ASSISTANT COMMISSIONER (INT.) COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 2. INSPECTING ASSISTANT COMMISSIONER (INT) COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 3. SUB INSPECTOR OF POLICE, MUNDAKAYAM, KOTTAYAM DISTRICT. 4. DEPUTY FOREST RANGE OFFICER, FOREST STATION, VANDANPATHAL (VIA) MUNDAKAYAM, KOTTAYAM DISTRICT. GOVT.PLEADER (TAXES), MR.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.14503 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of May 2010 JUDGMENT The grievance of the petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is that his goods have been detained by respondent No.1 illegally and without any valid or justifiable reasons and demanded a sum of Rs.1,20,120/- as revealed from Ext.P5. The detaining authority has cited various grounds for the detention. 2. I do not propose to deal with the various contentions raised by the petitioner impugning the reasons stated by the authorities at this stage. Anyhow, in the peculiar facts and circumstances of the case, I am satisfied that the goods detained by respondent No.1 can be ordered to be released to the petitioner on his remitting 50% of the amount demanded in Ext.P5 and also on executing a simple bond for the balance sum. The statutory authority shall decide the issue finally strictly on its merit and in accordance with law. A final decision shall be taken within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of in the above terms. (A.K.BASHEER, JUDGE) jes