IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 3RD AUGUST 2009 / 12TH SRAVANA 1931 WP(C).No. 21901 of 2009(G) -------------------------- PETITIONER: --------------- SHAJU THOMAS, POPEES BABY CARE PRODUCTS, POOMTHOTTAM, PATHIRIYAL, THIRUVALLY, MALAPPURAM DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENT --------------- INTELLIGENCE INSPECTOR, ITELLIGENCE SQUARD NO VII, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2009 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21901 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of August, 2009 JUDGMENT The petitioner, who claims to be the proprietor of an 'SSI' unit engaged in the making of 'kids wear items' had been transporting such items after purchasing the same from the dealer in Thirupur. The goods were being transported in the vehicle bearing No. KL10 L 3116, a private Qualis car, owned and driven by none other than the petitioner himself. While so, the goods and the vehicle were intercepted by the respondents enroute, on 2.8.2009, when it was brought to light that the documents accompanying the goods did not reveal the entries in any of the check posts, under which circumstances, evasion of tax was suspected, leading to issuance of notice under Section 47 (2) of the Act, demanding security to the extent as specified therein. 2. The learned counsel for the petitioner submits that, the goods were very much covered by 'C form' and that the requisite tax under the CST had already been paid, as evident from Ext.P3. Referring to Ext.P2 certificate of registration, the learned counsel further submits that, the petitioner proceeded to the destination on the firm belief that the goods having suffered CST, did not require to be cross verified, causing necessary endorsement on the relevant records at the check post. WP (C) No. 21901 of 2009 : 2 : 3. Heard the learned Government Pleader as well. 4. Considering the admitted facts and circumstances, the petitioner is directed to deposit 50 % of the amount stipulated in Ext.P4 and to furnish a 'Personal Bond' for the balance amount. On satisfying the requirements as above, the respondents shall release the vehicle as well as the goods to the petitioner forthwith. This will be without prejudice to the right of the respondents to pursue further steps to complete the adjudication proceedings, which however shall be finalized, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd