IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 10TH JANUARY 2008 / 20TH POUSHA 1929 WP(C).No. 1263 of 2008(A) ------------------------- PETITIONER: --------------- COCHIN EXPORTS PVT. LTD, IX/352 B&C MEDICAL COLLEGE HOSPITAL JN. VANDANAM P.O, ALAPPUZHA REPRESENTED BY MR.P.G.SADASIVANPILLAI, MANAGING DIRECTOR BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 1263 OF 2008A ===================== Dated this the 10th day of January, 2008 J U D G M E N T The goods consigned by the petitioner to its branch have been detained as per Ext.P7. On a reading of irregularities that are noticed, it is seen that the respondent has suspected the possibility of repeated use of an invoice and it is on the basis that though the invoice is dated 31/12/2007, the goods were transported on 5/1/08. While the petitioner contends, referring to Ext.P8, that the delay occurred as the goods were loaded and transported on 5/1/08 on the request of the consignor themselves. 2. Be that as it may, in the nature of the allegations raised, it is a matter for enquiry and I do not wish to pronounce on the correctness or otherwise of the merits of the contentions that are raised. WPC 1263/08 :2 : 3. The only question that arises for consideration at this stage is whether the goods should be allowed to be detained pending such enquiry. 4. Having regard to the fact that the petitioner is a registered dealer, the certificate of registration which is produced as Ext.P1 and in the nature of the allegations levelled against the petitioner, I feel that the goods can be ordered to be released. 5. Accordingly, the goods detained as per Ext.P7 along with the truck shall be released to the petitioner on their executing a bond without sureties. This however, shall be without prejudice to the right of the respondents for enquiry as contemplated under the Act. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp