IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 WP(C).No. 5633 of 2010(D) ------------------------- PETITIONER: --------------- M/S.SUNLIT LIGHTING SYSTEMS PVT.LTD., VYAPARA BHAVAN, VADAYAMPADI P.O.,VADAYAMPADI PUTHENCRUZ, REPRESENTED BY ITS DIRECTOR-JAIMON MATHEW. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.K.S.SAJEEV KUMAR RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, FEROKE, KOZHIKODE. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 5633 of 2010-D ---------------------------- Dated this the 22nd day of February, 2010. J U D G M E N T The petitioner is aggrieved of Ext.P3 notice issued under Section 47 (2) of the KVAT Act, whereby the goods transported by the petitioner have been intercepted on 15.2.2010 holding that the stock book was not authenticated by the assessing authority as required under Rule 21(8) r/w Section 19 of the Act. 2. The learned counsel for the petitioner submits that the actual course of events has been specifically described in para 5, 6 and 7 of the Writ Petition. However, the learned Government pleader submits on the basis of the materials on record that the undisputed facts and figures clearly reveal the violation of the stipulations prescribed and hence the issuance of Ext.P3 is very much in order. 3. Considering the facts and circumstances, this Court does not find it necessary to detain the goods as well as the vehicle any further and the same can be released to the petitioner on condition W.P(C) No. 5633 of 2010-D 2 that the petitioner remits 50% of the amount shown as Security Deposit in Ext.P3 and executes a 'simple bond' in respect of the balance amount. On satisfying the requirement as above, the vehicle as well as the goods shall be released to the petitioner forthwith. This will be without prejudice to the right of the respondents to pursue the adjudication proceedings, if any, which shall be finalised in accordance with law, as expeditiously as possible, at any rate within 2 months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON JUDGE ab