IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 WP(C).No. 18567 of 2009(M) ------------------------------------------ PETITIONER(S): ----------------------- M/S. S.R.S. INDUSTRIES, G.K.MATTOM, THENUR P.O., PALAKKAD, REPRESENTED BY ITS PARTNER, SANJAY PODDAR. BY ADV. MR.N.MURALEEDHARAN NAIR RESPONDENT(S): -------------------------- INTELLIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 18567 OF 2009 ----------------------------------- Dated this the 2nd day of July, 2009 JUDGMENT The petitioner is before this Court challenging the interception of the vehicle bearing No. KA 02 D 6789 along with th the goods on 28.06.2009, despite the fact that the goods were covered by valid documents and it was being transported in accordance with law. Learned counsel for the petitioner submits that the said goods were originally sold to the consignor outside the state, by some other dealers which in turn was transported to the premises of the consignor in Palakkad, by way of Ext.P1 stock transfer. It was subsequently that the very same goods were being transported in the very same vehicle by the petitioner on purchasing the same as borne by Ext.P2 issued by the consignor at Palakkad on 28.06.2009. Since it was supported by Ext.P3 'delivery note's and also in view of Ext.P4 payment of the prescribed tax, there is absolutely no room for any doubt or suspicion as to the alleged evasion of tax, submits the learned counsel for the petitioner. 2. Learned Government Pleader appearing for the respondent submits that, the vehicle was intercepted at the place, on its way to 'Olavakkode' and that too after six hours from the time of despatch from the premise of the consignor. The incriminating circumstance was that the WPC NO.18567/2009 2 destination was hardly 21 kms away from the place of purchase and that there was absolutely no case of any mechanical failure. It was in the said circumstance that, Ext.P5 notice was issued by the respondent under Section 47(2), which is sought to be intercepted in the present Writ Petition. 3. After considering the facts and circumstances, this Court finds it fit and proper, that the vehicle as well as the goods can be released on condition that, the petitioner satisfies 50% of the amount shown in Ext.P5 and furnishes a 'self bond' in respect of the balance amount. On satisfying the requirements as above, the vehicle as well as the goods shall be released to the petitioner forthwith and it is without prejudice to the right of the respondent to pursue the adjudication proceedings. This exercise shall be finalised as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc