IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6505 of 2008(Y) ------------------------- PETITIONER: --------------- DEEPA ANNA GEORGE, AGED 33 YEARS W/O.MATHEW M.A., PROPRIETRESS M.A.COIR AGENCIES, PARIYARAM P.O., KOTTAYAM-21. BY ADV. SRI.KARJET KODUVATH SRI.VIVEK CHANDRAN RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER OFFICE OF THE INTELLIGENCE OFFICER SQUAD NO.III THRISSUR, CAMP AT KOTTAPURAM. 2. THE COMMISSIONER, COMMERCIAL TAXES THIRUVANANTHAPURAM. 3. STATE OF KERALA REPRESENTED BY SECRETARY TAXES, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6505 OF 2008 Y ==================== Dated this the 26th day of February, 2008 J U D G M E N T Ext.P3 is the notice of detention, by which a consignment has been detained on the allegation that though the goods were declared as non woollen fabric, on physical verification it was found that the goods were wooven rug taxable at 12.5%. Petitioner submits that it is on account of a mistake that this irregularity has been noticed. Now that the dispute raised apparently is regarding the classification of the goods and the consequential rate of tax that is to be levied, it certainly is a matter for an enquiry, which is to be conducted by the Department. 2. However, in the meantime, having regard to the fact that the petitioner is a registered dealer, I do not think it necessary to continue the detention of the goods causing damage. WPC 6505/08 :2 : 3. Therefore, I direct that on the petitioner producing a copy of this judgment and on executing a bond without sureties, the 1st respondent shall release the goods along with the vehicle. Thereafter adjudication will continue. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp