IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 WP(C).No. 142 of 2008(P) ------------------------ PETITIONER: --------------- M/S.CASTLEROCK TOURS AND TRAVELS, HOTEL CASTLEROCK, OPP.MALAYALA MANORAMA, PANAMPILLY NAGAR, KOCHI 682 016, REPRESENTED BY ITS PARTNER-MICHELLE EDWARD. BY ADV. SRI.K.I.MAYANKUTTY MATHER RESPONDENT: ---------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MUTHANGA, WAYANAD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO.142 OF 2008 P ===================== Dated this the 4th day of January, 2008 J U D G M E N T Ext.P6 notice of detention is under challenge. Petitioner submits that he had purchased a vehicle by Ext.P1. Ext.P2 is the Insurance Policy and Ext.P3 is the temporary registration. Thereafter the vehicle was sent outside the state for body building and is now brought back. It is stated that the vehicle is for own use and that there is no warrant for detaining the same alleging violation of the provisions of the KVAT Act as has been done by the respondents in Ext.P6. 2. In view of the allegations contained in Ext.P6, I feel that the matter needs to be enquired into. In the meantime, there is no warrant for detaining the vehicle, provided the interest of the respondents is also safeguarded. 3. Accordingly, I direct that if the petitioner furnishes a WPC 142/08 :2 : bank guarantee or bond with sureties for the amount specified in Ext.P6, the vehicle detained as per Ext.P6 will be released to the petitioner. Thereafter enquiry enquiry will be conducted and the parties will be governed by the orders to be passed. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp