IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 WP(C).No. 6270 of 2008(U) ------------------------- PETITIONER: -------------- HENKEL INDIA LIMITED, PIRAYIRI P.O., PALAKKAD-678 019, REPRESENTED BY K.GOPINATHAN, DEPOT IN CHARGE & AUTHORISED SIGNATORY. BY ADV. SRI.JOSE JOSEPH RESPONDENT: --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, THRISSUR/KUNNAMKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6270 OF 2008 U ==================== Dated this the 22ndday of February, 2008 J U D G M E N T The challenge in this writ petition is against the detention of goods by Ext.P3. Petitioner submits that it was only a case of stock transfer from Palakkad to Aluva. The irregularity noticed in Ext.P3 is that the time of commencement of journey is not mentioned in the delivery note. It is also stated that vehicle number and name of the driver has been re-written. It is noticing these irregularities that attempt for subsequent transport was inferred and that led to the detention in question. It is true that the irregularities noticed calls for an enquiry, but the question is whether pending such enquiry, the goods in question should be allowed to be under detention. 2. In my view, considering the nature of irregularities and also taking into account the fact that the petitioner is a registered dealer under the KVAT Act, there is no need for detaining the WPC 6270/08 :2 : goods pending such adjudication. Therefore I direct that the goods detained as per Ext.P3 shall be released to the petitioner on the petitioner executing a bond without sureties. Thereafter adjudication shall continue. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp