IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933 WP(C).No. 23984 of 2011(W) ------------------------------------- PETITIONER(S): ---------------------- SATHAR T.M, S/O.T.S.MOHAMMED, AGED 32 YEARS, PROPRIETOR, S.S.ENTERPRISES, XVII/270/ADAM PLAZA, PERUMBAVOOR 683 542. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE BY ADV.SRI.K.M.FIROZ RESPONDENT(S): ------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR 678 624. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.23984/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER. P2:- COPY OF THE INVOICE DTD. 30.8.2011. P3:- COPY OF THE NOTICE DTD. 31.8.2011 ISSUED BY THE RESPONDENT. P4:- COPY OF THE SAID NOTICE DTD. 1.9.2011 BEARING OR. 212/B 11-12 ISSUED BY THE RESPONDENT. P5:- COPY OF THE ADVANCE TAX UTILISTION RECEIPT DTD. 30.8.2011. P5:- COPY OF THE DELIVERY NOTE DTD. 30.8.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.23984 OF 2011 ---------------------------------------------- Dated this the 2nd day of August, 2011 JUDGMENT Goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax issuing Ext.P4 notice demanding cash security as demanded therein. The petitioner submits that the notice has been issued without physical verification and measurement of the goods and therefore, the respondent should be directed to physically measure and verify the quantity of the goods, insofar as what is demanded is tax on the differential quantity. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, this writ petition is disposed of with the following directions: The respondent shall take physical measurement of the goods, after unloading the goods and prepare an inventory/mahazar of the same. The same shall be at the expense of the petitioner. Thereafter, the goods shall be released to the petitioner on the petitioner paying 50% of the W.P.(C)No.23984/11 2 amount demanded by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.23984/11 3