IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 22ND FEBRUARY 2011 / 3RD PHALGUNA 1932 WA.No. 256 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.35037/2010 Dated 23/11/2010 .................... APPELLANT(S): / PETITIONER -------------- P.BALAKRISHNAN S/O.PONNUSWAMY NADAR PROPRIETOR KRISHNAN & COMPANY, NO.15, CHELIMADA, K.K.ROAD, KUMILI - 685 909 IDUKKI DISTRICT. BY ADV. SRI.K.REGHU KOTTAPPURAM RESPONDENT(S): / REPONDENTS --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKING STATION, ATHIKODE, PALAKKAD DISTRICT, PIN - 678 001. 2. THE COMMERCIAL TAX OFFICER (ENQUIRY) OFFICE OF DEPUTY COMMISSIONER COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, PIN - 685 508. 3. THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT STATE OF KERALA, THIRUVANANTHAPURAM - 695 001. 4. SRI.MAHADEVA TRADERS NO.B 55, SHOP NO.2, B BLOCK, APMC YARD, BANDIPALYA, MYSORE - 570 025. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... W.A. No. 256 of 2011 .................................................................... Dated this the 22nd day of February, 2011. J U D G M E N T Ramachandran Nair, J. This Writ Appeal is filed against the judgment of the learned Single Judge declining to interfere with the enquiry pursuant to detention of goods. The case of the appellant is that the goods were accompanied by proper documents and so much so, the detention and collection of security are unauthorised. We do not think there is any scope for interference with the judgment of the learned Single Judge because document used for transportation was photocopy of the original bill with which goods cannot be transported back. However, since the appellant has a specific case of return of goods from the Civil Supplies Corporation, it is for the enquiry officer to consider the genuineness of the transaction and if so, release the security without any delay. This Writ Appeal is accordingly disposed of directing completion of the enquiry within a period of two months from the date of receipt of a copy of this judgment after giving the appellant an opportunity to produce documents. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.SURENDRA MOHAN, JUDGE) jg