IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 24949 of 2009(K) -------------------------- PETITIONER: --------------- TATA TELESERVICES LIMITED, S.L. PLAZA, PALARIVATTOM COCHIN BY ADV. MR. A.KUMAR RESPONDENT --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 24949 OF 2009 ......................................................................... Dated this the 28th August, 2009 J U D G M E N T The goods transported by the petitioner in the vehicle bearing No.TN.30L/8834 were intercepted on14.08.2009, leading to issuance of Ext. P7 notice under Section 47(2) of the KVAT Act doubting evasion of tax and hence demanding security deposit to the extent as specified therein. The petitioner has filed Ext. P8 reply in response to Ext.P7 stating the sequence of events and asserting that there is absolutely no rationale in doubting evasion of tax. The learned Counsel for the petitioner submits that the goods are never intended for sale and that the goods are being taken to their own godown. 2. Heard the learned Government Pleader as well, who submits, on instruction, that the respondent is justified in issuing Ext. P7 notice in view of the incriminating circumstances noted therein and hence transportation is not genuine or proper. W.P.(C) No. 24949 OF 2009 2 3. However, considering the facts and circumstances, particularly as to the nature of the defects pointed out in Ext. P7, this Court does not find it necessary to detain the goods as well as the vehicle any more. In the said circumstance, the respondent is directed to release the goods as well as the vehicle to the petitioner forthwith on furnishing a 'personal bond' and also an 'undertaking' that the goods are being taken to their godown. It is made clear that this will be without prejudice to the right of the respondent to pursue the adjudication proceedings, which exercise shall be finalised as expeditiously as possible and at any rate 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