IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 11TH JANUARY 2011 / 21ST POUSHA 1932 WP(C).No. 804 of 2011(A) ------------------------------- PETITIONER(S): ------------------- G.SATHEESH NAIR, THE MANOR, MUNDAKKAL WEST, KOLLAM - 691 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V. MENON SRI.MAHESH V. MENON RESPONDENT(S): -------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM - 673 001. 2. INSPECTING ASST.COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.804 of 2011 ------------------------------------------- Dated this the 11th day of January, 2011 J U D G M E N T ---------------------- Heard counsel for the petitioner and Government Pleader appearing for respondents. The petitioner claims that the entire furniture is meant for own use at two houses owned by the petitioner, one at Kollam and another at Ernakulam and the reasons for detention mentioned are not sustainable. I am not inclined to adjudicate upon sustainability of the proceedings initiated since an enquiry has to be followed on the basis of Ext.P9 notice. However, since the petitioner is not a registered dealer the goods cannot be released pending enquiry, unless security deposit is paid or Bank Guarantee is furnished. 2. Learned counsel for the petitioner submits that pursuant to Ext.P9 notice issued the petitioner had submitted explanation as per Ext.P10 and produced all the relevant documents to prove that the goods in question are intended for own use. Under such circumstances I am of the view that the matter can be disposed of directing the W.P.(C).804/11 -2- authority concerned to expedite the enquiry and to finalise the same within few days. 3. Accordingly the writ petition is disposed of directing the 1st respondent to hand over the vehicle along with all the documents to the competent authority for finalisation of the enquiry. The competent officer having jurisdiction of the matter is directed to expedite the enquiry for which the petitioner is directed to appear before that authority for a personal hearing at 11.00 A.M. on 13.1.2011. The authority shall conduct hearing of the matter on that day itself or if not possible for any valid reason on the next working day. The petitioner shall be given liberty to produce further documents if any available. Orders in this regard shall be issued by the authority within three days from the date of hearing of the matter. 4. Needless to say that the steps for release of the goods shall be taken subject to finalisation of the matter without any further delay. C.K.ABDUL REHIM, JUDGE. okb