IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH JULY 2009 / 26TH ASHADHA 1931 WP(C).No. 20230 of 2009(W) -------------------------- PETITIONER: --------------- STEEL CENTRE, 425 A, PADIVATTOM, NH BYE PASS, EDAPALLY, KOCHI -24 REPRESENTED BY PARTNER S. ABDUL RAHIM. BY ADV. SRI.VIJAYAN. K.U. RESPONDENTS: --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BENGARA MANJESWAR, KASARAGODU. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. = = = = = = = = = = = = = = == = = = = = = W.P.C. No. 20230 OF 2009 = = = = = = = = = = = = = == = = = = = = = Dated this the 17th day of July 2009. JUDGMENT The petitioner has approached this Court challenging the detention of the goods transported by the petitioner in the Vehicle bearing No. MH-04-CG-5780, which was intercepted by the first respondent on 14.07.2009, leading to Ext.P2 proceedings. The discrepancy pointed out in Ext.P2 is that eventhough the goods transported were stated as “defective secondary colour coated sheets” as stated in Ext.P1 invoice, the goods on interception were revealed to be 'finished CR sheets'. 2. The learned counsel for the petitioner submits that, the petitioner is a reputed registered dealer and there is no question of evasion on the tax at all asserting that the observation made by the first respondent is quite contrary to the facts and events. 3. Considering the facts and circumstances, the first respondent is directed to release the vehicle as well as the goods to the petitioner on depositing 50% of the amount shown in Ext.P2, simultaneously executing a 'self bond' for the balance W.P.C. No. 20230 OF 2009 2 amount. This will be without prejudice to the right of the respondents to get the matter adjudicated in accordance with law. This shall be done within 2 months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE kkms/