IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 14674 of 2010(H) ---------------------------------------- PETITIONER(S): ---------------------- C.A.RAFEEK, GOLDEN TIMBER INDUSTRIES, NEAR MUNICIPAL BUS STAND, PERUMBAVOOR. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, THRISSUR. 2. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR, COMMERCIAL TAXES, PERUMBAVOOR. BY GOVT. PLEADER MR.GOVINDAN (TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2010, ALONG WITH WPC. NO.14767 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K. BASHEER,J. ------------------------- W.P (C) No.14674 of 2010 -------------------------- Dated this the 13th May, 2010 J U D G M E N T The grievance of the petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is that his goods have been detained by respondent No.1 illegally and without any valid or justifiable reason. Respondent No.1 has directed the petitioner to remit a sum of Rs.55,600/- as a condition precedent for release of the goods. 2. Learned counsel for the petitioner contends that the reasons stated by the detaining authority in Ext.P6 for detention of the goods are wholly untenable. Anyhow, I do not propose to deal with any of those contentions at this stage. In my view, all these questions have to be decided by the statutory authority. 3. But in the peculiar facts and circumstances of the case, I am satisfied that respondent No.1 has to be directed to release the goods to the petitioner forthwith, if he remits 50% of the amount demanded under Ext.P6 and executes a simple bond for the balance amount. I do so. W.P (C) No.14674 of 2010 2 4. It is made clear that the statutory authority shall take a decision in the matter strictly on its merit and in accordance with law, after affording sufficient opportunity of hearing to the petitioner. Such a decision shall be taken by the statutory authority, within two months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. A.K. BASHEER, JUDGE ma W.P (C) No.14674 of 2010 3 W.P (C) No.14674 of 2010 4 W.P (C) No.14674 of 2010 5