IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P(C).No. 4820 of 2008(W) --------------------------------- PETITIONER: -------------- T.T.K.PRESTIGE LTD., MAREENA BUILDINGS, M.G.ROAD, ERNAKULAM, REPRESENTED BY B.SREEKUMAR, ASSISTANT MANAGER (COMMERCIAL). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ----------------- 1. SALES TAX INSPECTOR, SALES TAX CHECK POST, KARUKUTTY. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 4820 OF 2008 W = = = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T Two consignments of gas stove belonging to the petitioner have been detained at the check post under Exts. P4 and P4(a). 2. In Ext. P4 it is stated that the goods were not accompanied with any authentication or original invoice. It is also stated that there is an allegation of undervaluation. Almost on similar irregularity, the second consignment has been detained and notice issued under Section 47(2) is Ext. P4(a). It is submitted by the petitioner that the goods under transport are supplied under quantity discount which is permissible in terms of Section 7 of the KVAT Act. It is therefore submitted that the irregularity noticed is without any merit. 3. However, at this stage of the proceedings, I do not think that I will be justified in examining the merits of the contentions raised by the petitioner. In my view, these are matters for the W.P.(C) No. 4820 OF 2008 2 authorities to enquire into and ascertain. I am only concerned as to whether pending such enquiry, the goods should be kept under detention. Having regard to the contentions that are raised, and the fact that the petitioner is a registered dealer, I do not think that such detention is necessary. Accordingly, I direct that the goods detained under Exts. P4 and P4(a) be released to the petitioner on their executing a bond without sureties subject to adjudication in terms of the provisions of the Act. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-