IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 17TH JANUARY 2008 / 27TH POUSHA 1929 WP(C).No. 1696 of 2008(B) ------------------------- PETITIONER: ------------ KMC CONSTRUCTIONS LTD., SREEMOOLANAGARAM P.O., ALUVA, HAVING ITS PROJECT OFFICE AT RIVER VIEW BUILDING, SOUTH CHALAKUDY - 680 307, THRISSUR, KERALA. BY ADV. SRI.JOMY GEORGE RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (WC & LT), MATTANCHERY. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ========================= W.P.(C)NO.1696 OF 2008 ========================= Dated this the 17th day of January 2008 JUDGMENT The petitioner is a dealer registered under the Kerala Value Added Tax Act 2003 and Central Sales Tax Act. Certain goods consigned to the petitioner have been detained as per Ext.P6. 2. Three irregularities are noticed in Ext.P6. First one is that it is not ascertainable whether the petitioner has necessary permission to effect interstate purchase of the goods under transport. Referring to Ext.P3, petitioner submits that it was authorised to purchase the machineries now under detention. Insofar as the irregularity that the invoice is related to Mattanchery while the destination address is Thrissur, petitioner contends that in Ext.P2 change of address has been noticed. Then the third irregularity that remains is regarding the improper filling up of delivery note. 2. In my view, these irregularities are required to be enquired into and that can be done by the competent authority. The question is whether pending such enquiry and adjudication, W.P.(C)1696/2008 2 the goods should continue to be detained. Taking into account the fact that the machineries are under detention and that the petitioner is a registered dealer, I feel no prejudice will be caused to the respondents, if the goods in question are released. Accordingly there will be a direction to the respondent to release the goods detained as per Ext.P6 on the petitioner furnishing a bond without sureties and also producing a certified copy of Ext.P1 registration. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE css/