IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 3834 of 2010(D) ------------------------- PETITIONER(S): --------------- P.P.MOOSA,PROPRIETOR,CITI ENTERPRISE, IV/ & 31,T.B.ROAD,PATTAMBI. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK POST,WALAYAR. 2. COMMERCIAL TAX OFFICER,COMMERCIAL TAX CHECK POST,WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST,WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 3834 of 2010 --------------------------------------- Dated, this the 5th day of February, 2010 J U D G M E N T The goods transported by the petitioner in the vehicle bearing No. TN 30J 3054 were intercepted by the first respondent issuing Ext.P10 notice under Section 47(2) of the Kerala Value Added Tax Act, pointing out the incriminating circumstances and thus doubting evasion of tax, demanding security to an extent of Rs.2,05,469/-, which forms the subject matter of challenge in this Writ Petition. 2. Heard the learned Government Pleader as well, who submits that the defect pointed out in Ext.P10 clearly shows that, absolutely no documents were there, in support of the transportation as contemplated under Section 46 (3) of the Kerala Value Added Tax Act. The only documents which supported the transport were photostat copies and not the originals. In the circumstance, the action taken by the respondent by issuing Ext.P10 is stated as within the four walls of the law. 3. The learned counsel for the petitioner submits that subsequent to issuance of Ext.P10, the petitioner had produced all the requisite documents before the respondents, despite which the goods WP(C) No.3834/2010 2 are not being released. This in other words, amounts to the admission, that the goods were not being transported with valid documents at the relevant time. 4. However, considering the facts and circumstances, this Court does not find it necessary to detain the goods at the check post any further and the same shall be released to the petitioner, on condition that the petitioner deposits 50% of the amount shown in Ext.P10 and furnishes a 'simple bond' for the balance amount. On satisfying the above, the goods detained under Ext.P10 shall be released to the petitioner forthwith. This will be without prejudice to the right of the respondents to pursue the adjudication proceedings, which shall be finalised, as expeditiously as possible, at any rate 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 dnc