IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 3RD SEPTEMBER 2008 / 12TH BHADRA 1930 WP(C).No. 26544 of 2008(I) -------------------------------------------- PETITIONER: ------------------ R. RAMESH, SREE VISHNU POLYMERS, R.V.P PUDUR.P.O, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT: --------------------- INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 26544 OF 2008 I -------------------------------------- Dated this the 3rd September, 2008 JUDGMENT Petitioner challenges Ext.P10. According to him, it is a notice under Section 47 of the Kerala Value Added Tax Act, to detain the consignment. The objections are as follows: "The above passenger vehicle intercepted and checked after 1 kilometre from Commercial Tax Check Post, Valara, in between CTCP Valara and Chittur, while plying towards Chittur. It is found that 8 bundles of plastic covers concealed under the passanger's seat. On verification of the item, it is found that it is in good quality. On demand, the driver of the vehicle produced 5 blank envelopes as connected documents. It is noted that the from address is printed as "Sree Vishnu Polymers, 5/1, RVP Pudur (PO), Chittur, Palakked - 678555" and addressed to the above 5 consignees. From the envelopes it is evident that the consignor is M/s. Sree Vishnu Polymers RVP Pudur. It is ascertained that the above consignment have not been declared at the enroute check post, CTCP, WPC.26544/08 I 2 Valara. The value of the goods is estimated fairly and reasonably at Rs.90,000/= after conducting necessary enquiries in the local market." 2. Petitioner has submitted Ext.P11. I heard the learned Government Pleader also. The Writ Petition is disposed of directing the respondent to consider and take a decision on Ext.P11 in accordance with law, within a period of two days from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge