IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 12341 of 2009(K) -------------------------- PETITIONER: --------------- MR.MOIDU MANIKOTHU, S/O.KUNHABDULLA, AGED 24 YEARS, RESIDING AT MANIKOTHU VEEDU, NITTOOR P.O.,VIA KAKKATTIL, KOZHIKODE DISTRICT., PIN.673 507. BY ADV. MR. KRISHNA PRASAD. S RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, MANANTHAVADY, WAYANAD. 2. INSPECTING ASST.COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. 3. THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C).No. 12341 OF 2009 -------------------------------------------------- Dated this the 15th day of April, 2009 J U D G M E N T The petitioner claims to be an agriculturist. While he was transporting his agricultural produce, namely pepper, collected from his agricultural fields, the same was detained by the first respondent under the Kerala Value Added Tax Act, 2003. Ext.P5 notice has been issued to the petitioner directing him to give cash security for Rs.46,500/- pending further proceedings. Petitioner seeks release of the goods. Learned Government Pleader opposes the same. According to the learned Government Pleader the consignment was not accompanied by any document whatsoever, and it is under the circumstances the same has been detained on suspicion of evasion of tax. According to the petitioner, Ext.P2 to P4 would show that the consignment in question is pepper grown in his own agricultural property and therefore there cannot be any attempt to evade tax. 2. Having heard both sides the writ petition is disposed WP(C) 12341/2009 2 with the following directions: The competent among the respondents shall complete the proceedings pursuant to Ext.P5 as expeditiously as possible at any rate within two months from the date of receipt of a copy of the judgment. Pending further proceedings, the goods and vehicle shall be released to the petitioner on the petitioner furnishing a simple bond, without sureties, for the amount mentioned in Ext.P5. S. SIRI JAGAN, JUDGE okb