IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 WP(C).No. 4128 of 2008(N) ------------------------- PETITIONER: ------------ ABDHUL MANAF, S/O. MR. SHAMSU, EDASSERY HOUSE, KUNNATHERY, THAIKATTUKARA, ALUVA, ERNAKULAM DISTRICT. BY ADV. SRI.C.A.MAJEED SRI.K.H.ASIF RESPONDENT: ------------- INTELLIGENCE OFFICER, SQUAD NO.III, DEPT. OF COMMERCIAL TAXES, MATTANCHERY, ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C).No.4128 of 2008 ------------------------------------------- Dated this the 7th day of February, 2008 JUDGMENT A consignment of imported timber transported by the petitioner was detained by Ext.P3 order. Irregularity stated is that the registration number is not mentioned in the invoice or the delivery note. According to the respondent, it was not clear whether the petitioner was a dealer and for that reason they suspected evasion of payment of tax on subsequent sales. 2. According to the learned counsel for the petitioner, petitioner purchased timber by Ext.P1 invoice and the same was transported for their own use. The learned Government Pleader on instructions submits that when the petitioner appeared pursuant to a notice he had asserted that the timber was purchased for their own use. It is also submitted that on enquiry they came to know that the petitioner's father and brother owns saw mills and that the timber was to be transported to one of those saw mills and not to any site of house construction. It is for these reasons that the respondent has suspected the bonafide of the petitioner. WPC4128/2008 2 3. In the aforesaid factual background, this court will not be justified in directing the release of the consignment without providing sufficient safeguards, especially for the reason that the petitioner is not a registered dealer. In view of this, I direct that if the petitioner furnishes bank guarantee for the amount mentioned in Ext.P3, pending adjudication into the irregularities noticed, goods will be released to the petitioner. The writ petition is disposed of. ANTONY DOMINIC, JUDGE csl