IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 WP(C).No. 20874 of 2008(I) -------------------------- PETITIONER: ------------ MESSRS,SPENCERS RETAIL LIMITED, V/452,NOCHIMA, NAD, ALUVA P.O. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.7.2008 , THE COURT ON 11/07/2008 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 20874 OF 2008 I ```````````````````````````````````````````````````` Dated this the 11th day of July, 2008 J U D G M E N T Petitioner challenges Ext.P2 and seeks direction to release the goods covered by Ext.P2. Goods have been detained stating the following objection: “ The consignor is a registered dealer under the KVAT Act, 2003 having registration No.32010882794. As per the accompanied letter referred above it is understood that the consignment is in the nature of stock transfer. But no document produced prescribed under section 46(3) of KVAT Act. Hence the bona fide of the transaction and evade the payment suspected.” According to the petitioner, there is no basis for the detention as the goods are used goods and the depreciation value is as mentioned in Ext.P1 and is meant for using in the office of the petitioner at Alipore in Delhi. It is submitted by the learned counsel for the petitioner that the petitioner is a reputed company and there is no question of any evasion at all and the goods were WPC.20874/08 : 2 : not for resale but it is meant for using in the office at Delhi. 2. I heard learned counsel for the petitioner and learned Government Pleader. The learned Government Pleader reiterates that the documents which should have accompanied the goods were not there and the order passed by the officer is only to be upheld. Learned counsel for petitioner then submits that the petitioner will pay an amount of Rs.45,000/- and the goods may be ordered to be released. Learned Government Pleader submits that a bond may be executed for the balance amount demanded in Ext.P2. 3. In such circumstances, writ petition is disposed of as follows. Upon the petitioner paying a sum of Rs.45,000/- (Rupees forty five thousand only) and also executing a simple bond for the balance amount demanded in Ext.P2, the goods referred to in Ext.P2 will be released forthwith to the petitioner. (K.M.JOSEPH, JUDGE) aks