IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 14TH JANUARY 2008 / 24TH POUSHA 1929 W.P(C).No. 1678 of 2008(Y) -------------------------------- PETITIONER: -------------- M/S. REGMA CERAMICS LTD., EDAPPALLY, COCHIN-24, ERNAKULAM DISTRICT, KERALA, REPRESENTED BY IT'S DEPUTY GENERAL MANAGER MR. PHILIP KURUVILA. BY ADV. SMT.K.LATHA RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. INTELLIGENCE INSPECTOR, SQUAD-II, COMMERCIAL TAXES, PATHANAMTHITTA. 3. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, ERNAKULAM. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 1678 OF 2008 Y = = = = = = = = = = = = = = = = Dated this the 14th January, 2008 J U D G M E N T The consignment of ceramic tiles transported by the petitioner has been detained by Ext. P1. It is stated that it was only a branch transfer, but however, finding contradiction between the delivery note and the invoice, and suspecting evasion of tax, goods have been detained. Although the allegations disclosed in Ext. P1 notice of detention, call for an enquiry into the correctness of the same, I do not think that pending such enquiry and adjudication goods need be detained any longer. This is all the more so for the reason that the petitioner is a registered dealer. Therefore, without prejudice to the right of the respondents to continue adjudication I direct that the goods in question be released to the petitioner on its executing a bond without sureties. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-