IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 24TH AUGUST 2009 / 2ND BHADRA 1931 WP(C).No. 23660 of 2009(B) --------------------------------------- PETITIONER(S): ---------------------- JOHNSON & JOHNSON LIMITED, RASTRIO ISPAT COMPOUND,OPP.JALAN COMPLEX, GATE I, JANGALPUR, NH-6, P.O.ANDUL, HOWRAH-711 302, REPRESENTED BY MR.M.K.PARAMESWARAN, AUTHORISED SIGNATORY. BY ADV. MR.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. R1 & R2 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 23660 OF 2009 ----------------------------------- Dated this the 24th day of August, 2009 J U D G M E N T The goods transported by the petitioner through a courier were intercepted at the Check post at Walayar leading to issuance of Ext.P2 notice under Section 47(2) of the Kerala Value Added Tax Act doubting evasion of tax for want of necessary documents and thus demanding security deposit to the extent as specified therein. Learned counsel for the petitioner submits that, in response to the said notice, the petitioner has already filed Ext.P3 reply, pointing out the actual facts and figures and that the goods being medical equipments and the rate of tax is also under dispute, the detention of the goods is stated as without any rhyme or reason. 2. Heard the learned Government Pleader appearing for the respondents as well, who submits on instructions that, a statement is being filed today before the Court, sustaining the action pursued by the departmental authorities. Learned counsel for the petitioner submits that, the petitioner is ready and willing to furnish 'Bank Guarantee' to the extent stipulated in Ext.P2 notice, because of the urgency involved, to have the WPC NO.23660/2009 2 goods released. 3. After hearing both the sides, this Court finds it fit and proper to have the goods released, on condition that, the petitioner furnishes 'Bank Guarantee' for the amount stipulated in Ext.P2. On satisfying the above, the goods shall be released to the petitioner forthwith. However, this will be without prejudice to the right of the respondent to pursue 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