IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 17TH JUNE 2009 / 27TH JYAISHTA 1931 WP(C).No. 16606 of 2009(U) -------------------------- PETITIONER: --------------- M/S.PRIME METALS, ELENJICAL BUILDING, VYTTILA,KOCHI-19, ERNAKULAM DISTRICT, REP.BY ITS MANAGING PARTNER,MAHENDRA KUMAR JAIN. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES,ALAPPUZHA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 16606 OF 2009 ......................................................................... Dated this the 17th June, 2009 J U D G M E N T The petitioner has approached this Court challenging the action pursued by the respondent in detaining the vehicle bearing No. NL.02D/0484 along with the goods transported by the petitioner from Vytilla to Kollam . The interception was on 11.06.2009 at Cheppad and the records brought to light revealed that the consignment was billed on 08.06.2009. On verification of the invoice, it was revealed that the above consignment of the Inter-State purchase was declared at the Sales Tax Check Post, Manjeswar only on 09.06.2009, whereas the delivery note and the invoice of the detained consignment was of 08.06.2009. 2. Admittedly, there is some correction in the relevant records, so it has been sought to be explained by filing a statement of objection. In response to the OR notice, Ext.P6 W.P.(C) No. 16606 OF 2009 2 reply was furnished by the petitioner. The sequence of events has been narrated from the part of the respondent as well. 3. Considering the facts and circumstances, this Court finds that the vehicle as well as the goods can be released to the petitioner on remitting 50% of the amount demanded vide Ext. P5 notice and also on furnishing a simple bond without sureties, as provided under the relevant provisions of law, in respect of the balance amount. On satisfying the conditions as above, the vehicle as well as the goods shall be released to the petitioner forthwith. It is made clear that this will be without prejudice to the right of the respondent in finalising the adjudication proceedings within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk