IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 10TH AUGUST 2009 / 19TH SRAVANA 1931 WP(C).No. 22732 of 2009(J) -------------------------- PETITIONERS: --------------- 1. M/S. SUNIL STEELS, PODOYADI, THIRUVALLA, REPREPSENTED BY MANAGING PARTNER. 2. M/S. M.O. POONNEN, MELAMPARAMBIL, PODIYADI, THIRUVALLA, REPRESENTED BY ITS PARTNER. BY ADV. SRI.SOJAN JAMES RESPONDENTS: --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, OFFICER OF INSPECTING ASSISTANT COMMISISONER (1), COMMERCIAL TAXES, KOLLAM. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVERNMENT PLEAEDER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22732 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 10th day of August, 2009 JUDGMENT The granite slabs, which were being transported by the first petitioner from the head office at Thiruvalla to Kattakada unit in Trivandrum in the vehicle bearing No. KEV 9612 were intercepted by the first respondent on 8.8.2009, leading to issuance of Ext. P1 notice under Section 47 (2) of the KVAT Act, pointing out the defects as noted therein, which made the petitioners to approach this Court for getting the vehicle as well as the goods released. 2. The learned counsel for the petitioners submits that, absolutely no question of sale is involved and there is no evasion of tax as well. The goods are very well accompanied with all the documents as contemplated under Section 46 (3) of the Act including Ext.P3 delivery note and Ext.P4 transfer invoice. The learned counsel further submits that, the goods have already suffered the advance tax. 3. Heard the learned Government Pleader as well, who submits with reference to the incriminating circumstances pointed out in Ext.P1 that, the quantity of the goods was simply described as in 'numbers', which was later physically verified and found that, it was consisting of 1836 square feet, having a market value of Rs. 1,28,600/-, thus demanding a security deposit of Rs. 46,360/-. WP (C) No. 22732 of 2009 : 2 : 4. Considering the facts and circumstances, this Court finds it fit and proper to have the vehicle as well as the goods released, on condition that, the first petitioner deposits 50 % of the amount shown in Ext.P1 and furnishes a 'personal bond' for the balance amount. On satisfying the requirement as above, the vehicle as well as the goods shall be released to the first petitioner forthwith. This will be without prejudice to the right of the departmental authorities to pursue the adjudication proceedings pursuant to Ext.P1, which shall be finalized with notice to both the petitioners, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd