IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 21156 of 2008(R) -------------------------- PETITIONER: ------------ SAINUDHEEN V PROPRIETOR, MAIN STAR STEELS DOOR NO.XI/488A, KONDURKARA KALLADIPAATTA, PALAKKAD DISTRICT BY ADV. SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.III, CAMP AT KOPPAM OFFICE AT OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, SALES TAX COMPLEX COMMERCIAL TAX, PALAKKAD 2. COMMERCIAL TAX OFFICER COMMERCIAL TAX DEPARTMENT, PATTAMBI. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21156 OF 2008 R ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T Petitioner challenges Ext.P4. The following objection is noted as ground for detention of the goods. “ Vehicle with goods was intercepted at Koppam at 16.30 hrs. As per the documents the value of the goods S.S.Scrap is shown as Rs.23/Kg which is very low when compared with the transport of same goods by similar dealers in this field of business. In this case it is suspected that the consignor is attempting to evade tax due to the exchequer by undervaluing the goods. Hence the value of the goods is reasonally estimated at Rs.3,54,900/- and SD demanded on the differencial value of Rs.2,16,135/-. (Value estimated @ Rs.60/Kg).” 2. I heard learned counsel for petitioner and also learned Government Pleader. Learned counsel for petitioner submits that the goods may be released unconditionally. I am not inclined to do so. The learned counsel for petitioner then WPC.21156/08 : 2 : submits that the goods may be released on executing bank guarantee. I think that is a reasonable submission. Accordingly, writ petition is disposed of as follows. If the petitioner furnishes bank guarantee for the amount demanded in Ext.P4, the goods covered by Ext.P4 will be forthwith released to the petitioner. The adjudicatory process will be completed at the earliest, at any rate, within two months from the date of receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE