IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 9TH APRIL 2010 / 19TH CHAITHRA 1932 WP(C).No. 12898 of 2010(J) -------------------------- PETITIONER: --------------- R.P.TELEBUY SKY SHOP(PVT)LTD,ERNAKULAM BRANCH SHOP, IST FLOOR,CHAMMANY TOWERS,KALOOR, KOCHI-17,REPRESENTED BY ITS AUTHORISED OFFICER AND REGIONAL MANAGER, MR.PRINCE SUNNY,AGED 27 YEARS, S/O.C.V.SUNNY. BY ADV. SRI.S.SUDHISH KUMAR RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER DEPARTMENT OF COMMERCIAL TAXES,SQUAD NO.5,MATTANCHERRY. 2. ASSISTANT COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,THEVARA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 12898 OF 2010 ......................................................................... Dated this the 9th April , 2010 J U D G M E N T The goods being transported in the vehicles bearing registration Nos. KL.07/AW-7346 and KL.07/BE-9083 were intercepted by the first respondent, who issued Ext. P3 notice under Section 47(2) of the KVAT Act whereby evasion of tax was doubted, demanding security deposit to the extent as specified therein. The reasons stated are that, the goods are not accompanied with any documents; the time of commencement of travel is not seen entered in the duplicate copy and that the duplicate copy does not bear the exact carbon impression. 2. Heard the learned Government Pleader as well, who submits that the factum of non-possession of the documents is very much clear from Ext. P3 and that the action pursued by the first respondent, detaining the goods is very much correct and proper and not assailable under any circumstances. W.P.(C) No. 12898 OF 2010 2 3. This Court does not find any reason to interfere. The vehicles as well as the goods can be released to the petitioner on the petitioner's satisfying the requirements in Ext. P3. This will be without prejudice to the rights and interests of the respondents to pursue the adjudication proceedings, if any, which exercise shall be completed as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment . The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk