IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 11TH MARCH 2008 / 21ST PHALGUNA 1929 W.P(C).No. 8271 of 2008(I) ------------------------------- PETITIONER: -------------- M/S. ELECTRON COMPUTER AND E-SECURITY OPP. MANZOOR HOSPITAL, MANIKOTH P.O., KANHANGAD, KASARAGOD DISTRICT, REPRESENTED BY ITS PROPRIETOR, SRI. A.P. MOHIYUDEEN. BY ADV. SRI.JAWAHAR JOSE RESPONDENTS: ----------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMRECIAL TAXES, GOVT. SECRETARIAT, TRIVANDRUM - 695 001. 2. THE INSPECTING ASSISTANT COMMISSIONER (INTELIGENCE), COMMRECIAL TAXES DEPARTMENT, CAMP OFFICE NEAR RAILWAY STATION, KASARAGOD. 3. THE INTELLIGENCE OFFICER (SQUAD NO.IV), COMMERCIAL TAXES DEPARTMENT, CAMP OFFICE NEAR RAILWAY STATION, KASARAGOD. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 8271 OF 2008 I = = = = = = = = = = = = = = = = Dated this the 11th March, 2008 J U D G M E N T The complaint in this writ petition is against the detention as per Ext. P5. The irregularity noticed is that at the time of interception there was no document which accompanied the consignment. Petitioner would contend that the consignment was accompanied by proper documents and that the documents were verified at the check post prior to the interception by the Intelligence Officer. 2. The availability or the satisfactory nature of the documents is a matter for investigation. However, the question presently posed is whether the detention of the goods ordered in Ext. P5 should continue until the completion of the enquiry. 3. Having regard to the fact that the goods in question are computer accessories and that the petitioner is a registered dealer I do not think it necessary to continue the detention of the goods. W.P.(C) No. 8271 OF 2008 -2- Therefore, without prejudice to the right of the respondents to continue the enquiry into the irregularities noticed in Ext. P5, I direct that the goods detained therein be released to the petitioner on their executing a bond without sureties. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-