IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 21ST APRIL 2009 / 1ST VAISAKHA 1931 WP(C).No. 12549 of 2009(K) -------------------------- PETITIONER(S): --------------- ASHLYN CHEMMANNOOR INSTRUMENTS PVT. LTD. TC 25/668/11, REGENCY COMPLEX, KARIKKATH LANE, M.G.ROAD, THRISSUR-680001, REP. BY MANAGING DIRECTOR, SUNITHA ASHLYN. BY ADV. SRI.M.UNNIKRISHNA MENON RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD-V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVT. PLEADER SRI. V.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 12549 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 21st April, 2009. J U D G M E N T The petitioner challenges the detention of certain goods which passed through the Valayar Check Post. But, the invoice did not contain the stamp of the Check Post. The consignment was later intercepted and detained by Ext. P1 notice, as per which the petitioner has been directed to deposit Rs. 1,18,250/- as a condition for release of the vehicle and the goods. The petitioner's contention is that the absence of stamp of the Check Post is only an omission and the transport is legal and valid. In support of the contention, the petitioner would contend that when the goods were detained since the goods were to be delivered to the consignee immediately as evidenced by Ext. P4, another set of the similar goods have been consigned to the original consignee which consignment had in fact passed through the same Check Post without any objection. The petitioner therefore submits that there is no reason to suspect evasion of tax and therefore the vehicle and goods are liable to be released to the petitioner . 2. This is opposed by the learned Government Pleader who points out that if the vehicle and goods actually passed through the Valayar Check Post, the same would have been subjected to inspection by the Check Post authorities in which case, Ext. P2 delivery note ought to have contained the stamp of the check post. Therefore, according to the the learned Government Pleader, there are sufficient reasons for suspicion of evasion of tax. 3. I have considered the rival contentions in detail. 4. I am not inclined to go into the merits of the contentions in so far as the respondent is yet to take a final decision pursuant to Ext. P1. However, some interim arrangement has to be made in respect of the vehicle and goods. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: W.P.C. No. 12549/09. -: 2 :- Further proceedings pursuant to Ext. P1 shall be completed as expeditiously as possible. Pending final proceedings , the vehicle and goods shall be released to the petitioner on the petitioner paying 50% of the amounts demanded by Ext. P1 and furnishing bank guarantee for the balance. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.