IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 25TH JANUARY 2010 / 5TH MAGHA 1931 WP(C).No. 2399 of 2010(Y) ------------------------- PETITIONER(S): --------------- ORIENTAL METALS & STEELS PVT. LTD., UNITY COMPLEX, 1ST FLOOF, MARKET ROAD, ERNAKULAM, KOCHI 682 035 REPRESENTED BY MANAGING DIRECTOR K.M.AHAMMED ANSARI. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE - I COMMERCIAL TAXES, ERNAKULAM. 2. INTELLIGENCE INSPECTOR, SQUAD NO.-III, COMMERCIAL TAXES, ALAPPUZHA. 3. INTELLIGENCE OFFICER, SQUAD NO. III, COMMERCIAL TAXES, ALAPPUZHA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2399 of 2010 --------------------------------------------- Dated, this the 25th day of January, 2010 J U D G M E N T The goods transported by the petitioner in the vehicle bearing No. KL-7/BH-8492 were intercepted by issuing Ext.P4 notice under Section 47(2) of the Kerala Value Added Tax Act by the 2nd respondent. The insinuating circumstance stated in Ext.P4 is that, it is not clear from the invoice, whether the consignee has got a branch at Kayamkulam and whether transfer of goods is by virtue of any collusive exercise between the consignor and the consignee; thus suspecting evasion of tax and demanding security to the tune of Rs.96,670/- which forms the subject matter of challenge in this Writ Petition. 2. The learned counsel appearing for the petitioner submits, with reference to Ext.P5 certificate dated 21.01.2010 that the said certificate was issued by none other than the Assessing Authority, certifying the fact that the petitioner assessee is having new branches at Kottukulangara and 'Kayamkulam', in the address shown therein and further that shop inspection reports have already been received from the concerned assessing authorities in this regard. 3. Heard the learned Government Pleader as well. WP(C) No.2399/2010 2 4. In view of the certificate issued by the Assessing authority as borne by Ext.P5, the apprehension expressed by the 2nd respondent vide Ext.P4 cannot have any sanctity at all. In the above circumstances, the goods detained vide Ext.P4 shall be released to the petitioner on executing a 'simple bond' without sureties, forthwith. The adjudication proceedings, if any, taking Ext.P4 to logical conclusion, shall be finalised by the concerned respondents as expeditiously as possible at any rate within two months. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON JUDGE dnc