IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 WP(C).No. 4930 of 2008(J) ------------------------- PETITIONER: ------------ SRI.E.V.ANTONY, PROPRIETOR, ANTONY FURNITURE WORKS, CHEVOOR (P.O) TRICHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.II, OFFICE OF THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 2. THE STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 4930 of 2008 ------------------------------------- Dated: February 11, 2008 JUDGMENT The detention of goods ordered by Ext.P1 is under challenge. It would appear that the consignment of rosewood furniture has been detained on the allegation of undervaluation. Petitioner submits that the irregularity noticed is negligible and the price declared is correct and that there was no evasion of tax. 2. With the materials available, this court will not be in a position to ascertain the correctness of either the irregularity noticed in Ext.P1 or the assertions made by the learned counsel for the petitioner. That is a matter for the authorities to enquire and find out. In the meanwhile if the furniture is to be detained, it will cause unnecessary loss to the petitioner. 3. Taking into account the fact that the petitioner is a registered dealer, I direct that the goods detained under Ext.P1 will WP(C) 4930/08 Page numbers be released to the petitioner on executing a bond without sureties. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Issue copy today itself. mt/-