IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH MARCH 2009 / 5TH CHAITHRA 1931 WP(C).No. 9393 of 2009(T) -------------------------------------------- PETITIONER(S): ---------------------- POCKER, S/O.,MR.MOIDUTTY, MANAKKATTIL HOUSE, MOOCHIKKAL, RANDATHANI, MALAPPURAM DISTRICT. BY ADV. SRI.C.A.MAJEED RESPONDENT(S): ------------------------- INTELLIGENCE OFFICER, SQUAD NO.II DEPT.OF COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 9393 OF 2009 T -------------------------------------- Dated this the 26th March, 2009 JUDGMENT Petitioner challenges Ext.P3. Ext.P3 is a notice issued under Section 47(2) of the KVAT Act, 2003. Therein, it is stated as follows: “The vehicle with goods intercepted and checked. On verification of the documents, the following defects are noticed: The goods are being transported in bulk quantity to Shri Pocker Randathani. As the consignee is not a registered dealer, supporting documents are necessary to prove that the goods are transported to an end customer. In this case, the goods are not supported with any evidence to prove the claim. Trip/GVR not maintained and produced for verification.” 2. I heard the learned counsel for the petitioner and the learned Government Pleader also. According to petitioner, he purchased the pynkoda from Moovattupuzha. The wooden logs WPC.9393/09T 2 were for construction of a house for the son of the petitioner who is abroad. He further submits that, at any rate, the security demanded, even assuming the case of the respondent is correct, could have been only 25% of the value. He also pointed out that no order has been passed so far pursuant to the interim order and the goods are lying with the Department. In such circumstances, the Writ Petition is disposed of as follows: Upon the petitioner remitting a sum of Rs.7,000/= (Rupees Seven Thousand) towards Ext.P3 and furnishing simple Bond without sureties for the balance amount demanded in Ext.P3, the goods will be forthwith released to the petitioner. The adjudication will be completed within two months from the date of receipt of a copy of this Judgment, untrammelled by anything contained in this Judgment. Petitioner will produce a copy of this Judgment before the respondent as soon as it is received. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge