IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 6TH AUGUST 2010 / 15TH SRAVANA 1932 WP(C).No. 24804 of 2010(A) -------------------------- PETITIONER(S): --------------- K.PALANISWAMI,S/O. KANTHASWAMI, NO.8 SSS BUILDING, SMARJPET, BANGLORE. BY ADV. SRI.K.I.SAGEER RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER. COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. 2. SUB INSEPCTOR OF POLICE, WALAYAR POLICE STATION, WALAYAR , PALAKKAD BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.24804 of 2010-A ---------------------------- Dated this the 6th day of August, 2010. J U D G M E N T The goods (Plywood) transported by the petitioner in the vehicle bearing No.KA 01 AA 1273, were intercepted by the respondent, stating that the delivery note in support of the transport was very much forged and that the respondent proposed to confiscate the goods under Section 47(16) of the KVAT Act, issuing Ext.P1 notice, inviting objections, if any. 2. The learned counsel for the petitioner submits that, Ext.P1 notice is dated 4.8.2010 and three days' time has been granted to the petitioner and that the the petitioner is intending to file a detailed objections in this regard, simultaneously assuring and undertaking that, the petitioner is ready to satisfy 'Bank Guarantee' for the value of the goods, so as to have it released, along with the vehicle. 3. Heard the learned Government Pleader as well, who submits with reference to the contents of Ext.P1that, the documents in support of the transportation were very much forged and that the steps being pursued by the concerned respondents are in W.P(C) No.24804 of 2010-A 2 conformity with the statutory requirements. 4. In the above circumstances, the petitioner is at liberty to file statement of objections in response to Exts.P1 forthwith; on which event, the same shall be considered and the matter shall be finalized in accordance with law, as expeditiously as possible, at any rate within six weeks from the date of receipt of a copy of this judgment. 5. However, this Court does not find it necessary to detain the vehicle, if no proceedings have been taken in respect of the vehicle under Section 49 or 69 of the Act. Taking note of the persuasive submission made by the learned counsel for the petitioner that, the petitioner is ready and willing to furnish the 'Bank Guarantee' for the amount equal to the value of the goods; there will be a direction to respondents to release the vehicle and the goods, if no proceedings under Section 49 or 69 are pending on condition that the petitioner furnishes 'Bank Guarantee' for the value of the goods, ascertained and communicated to the petitioner forthwith; at any rate within two days from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE W.P(C) No.24804 of 2010-A 3 ab