IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 30TH SEPTEMBER 2008 / 8TH ASWINA 1930 WP(C).No. 28375 of 2008(C) -------------------------- PETITIONER(S): --------------- MAHAVIR ENTERPRISES, ASHOKA SHOPPING CENTRE, L T MARG, MUMBAI REPRESENTED BY ITS AUTHORISED SIGNATORY MOHAMMED SADIQUE. BY ADV. SRI.B.V.JOY SANKER RESPONDENT(S): --------------- 1. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, KANNUR. 2. INTELLIGENCE INSPECTOR, COMMERCIAL TAX DEPARTMENT, THALASSERY. 3. INTELLIGENCE OFFICER, COMMERCIAL TAX DEPARTMENT, THALASSERRY, KANNUR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 28375 OF 2008 C ```````````````````````````````````````````````````` Dated this the 30th day of September, 2008 J U D G M E N T Petitioner challenges Ext.P4. Ext.P4 is a notice issued under section 47(2) of the KVAT Act, 2003. Various reasons are given therein and a sum of Rs.19,14,419/- is demanded. Case of the respondents appear to be that 12 loads have been passed through the check post by the same consignor after obtaining transit pass but the proof of crossing the exit check post is not available which shows the consignor/consignee disposed the goods in Kerala evading huge legitimate tax due to the government. Subsequent to the filing of the writ petition, petitioner has filed an I.A. producing Ext.P7. Ext.P7 is a notice issued under section 47 (2) of the KVAT Act which is the revised notice. Therein, an amount of Rs.89,825/- is demanded. Petitioner, in the affidavit, submits that even if the petitioner expressed willingness to pay the security amount now demanded as per WPC.28375/08 : 2 : Ext.P7, the 2nd respondent is not releasing the goods and the vehicle. There is no dispute that a notice has also been issued under section 48(3) of the Act. 2. I heard learned counsel for petitioner and learned Government Pleader. 3. In the light of the development in the form of issuance of Ext.P7 and as the petitioner is willing to pay the entire amount, the detention of the goods and the vehicle cannot be sustained. Accordingly, it is ordered that the vehicle and the goods will be released to the petitioner forthwith upon the petitioner paying the amount demanded as per Ext.P7 and also the petitioner executing a simple bond without surety undertaking payment of any amount which he may be liable to pay under the proceedings to be completed under section 48(3) of the Act. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks