IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH APRIL 2009 / 17TH CHAITHRA 1931 WP(C).No. 11874 of 2009(D) -------------------------- PETITIONER(S): --------------- MUHAMMED SHERIF, BAS HOME APPLIANCES PAZHAYATTINKUZHI, KOLLAM BY ADV. SRI.C.UNNIKRISHNAN (KOLLAM) RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.I, COMMERCIAL TAXES KOLLAM 2. INSPECTING ASSISTANT COMMISSIONER(INTELLIGENCE) KOLLAM 3. STATE OF KERALA REP. BY ITS SECRETARY GOVERNMENT OF KERALA, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 7.4.2009 , THE COURT ON 07/04/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 11874 OF 2009 D ```````````````````````````````````````````````````` Dated this the 7th day of April, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Petitioner is a registered dealer. He challenges Ext.P1. It is a notice under section 47(2) of the KVAT Act. Petitioner submitted Ext.P2 objection. Ext.P3 is the invoice. Ext.P4 is the delivery note and Ext.P5 is the relevant pages of the delivery note register. What is stated in the objection is that there is a discrepancy in the date of the invoice shown in the delivery note. It is also stated that there is an attempt of evasion of tax in the transaction. I feel that Ext.P1 is to be modified. Accordingly, writ petition is disposed of modifying Ext.P1 and ordering that upon the petitioner depositing 50% of the amount and executing a simple bond without sureties for the balance amount, the detained goods will be forthwith released to the petitioner. The adjudication will be WPC.11874/09 : 2 : concluded within two months from the date of receipt of a copy of this judgment. If it is found that the contention of the petitioner is correct, the amount will be adjusted towards tax. (K.M.JOSEPH, JUDGE) aks