IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 10723 of 2009(I) -------------------------- PETITIONER(S): --------------- ROYMON JOSEPH, S/O.JOSEPH, KALAPURAYIL HOUSE, POTTANKAD KARA, BISON VALLEY VILLAGE, UDUMBANCHOLA. BY ADV. SRI.SUMAN CHAKRAVARTHY SRI.K.A.JOSEPH RAJESH RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. INSPECTING ASST. COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, DEVIKULAM, IDUKKI. 3. THE SUB INSPECTOR OF POLICE, VELLATHOOVAL POLICE STATION. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 10723 OF 2009 I ```````````````````````````````````````````````````` Dated this the 2nd day of April, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Case of the petitioner in brief is as follows. Petitioner is an agriculturist. His brother has 3 acres and 50 cents of cardamom plantation. The petitioner asked his driver to collect cardamom and the driver brought the cardamom along with some other materials. Exts.P2 and P3 are produced. The vehicle along with the goods is detained. Notice is issued. The petitioner relies on Exts.P7 to P9 decisions of this court. I feel that I can follow the procedure followed in Ext.P9. Accordingly, writ petition is disposed of directing the 2nd respondent to release the goods and the vehicle on the petitioner depositing the amount in cash representing three times the tax as contemplated in Section 49(3) of the KVAT Act and executing a simple bond without surety for Rs.50,000/- for release of the vehicle and after making endorsement in the RC book that the WPC.10723/09 : 2 : vehicle is subject to confiscation proceedings and shall not be sold without clearance from the 2nd respondent. The adjudication should be completed after hearing the petitioner within a period of two months from the date of release of the vehicle as aforesaid. (K.M.JOSEPH, JUDGE) aks