IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13322 of 2011(M) -------------------------- PETITIONER(S): --------------- M/S.GODREJ & BOYCE MFG.CO.LTD., NEAR INFO PARK, EDACHIRA, KAKKANAD, COCHIN-682030, ERNAKULAM DISTRICT, REPRESENTED BY BRANCH COMMERCIAL MANAGER, SRI.T.V.SCARIYACHAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. 2. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM-682 015. 4. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. SPECIAL GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T. RAVIKUMAR, J. -------------------------------------------- W.P.(C). NO.13322 OF 2011 -------------------------------------------- Dated this the 10th day of May, 2011 JUDGMENT This Writ Petition has been filed mainly challenging Exts.P6 and P12 notices issued by the first respondent. The further prayer is for issuance of a writ of mandamus commanding respondents 1 and 2 to release the goods detained pursuant to Exts.P6 and P12 notices without insisting for the deposit of an amount demanded thereunder. As per Ext.P12, in exercise of the powers conferred under sub-section 2 of Section 47 of the Kerala Value Added Tax Act, 2003 read with Kerala Value Added Tax Rules, 2005, the first respondent required the petitioner to remit security deposit of an amount of Rs.1,33,350/-. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader. I do not think that the sustainability or otherwise of the contentions raised by the petitioner to assail Ext.P12 should be considered in this Writ Petition at this stage. At the first instance, such matters have to be considered by the appropriate authority at the appropriate stage. Evidently, as per Ext.P12, the petitioner was W.P.(C) NO.13322/2011 2 directed to remit security deposit to the tune of Rs.1,33,350/- in lieu of detention. In the circumstances, this Writ Petition is disposed of permitting the petitioner to execute a bond in form No.6 for an amount equivalent to the amount mentioned in Ext.P12, without sureties. In case the petitioner executes such a bond as directed above, the goods in question detained pursuant to Ext.P12 shall be released to the petitioner without any further delay. The competent authority shall also finalise the proceedings initiated expeditiously, at any rate, within a period of two months from the date of receipt of a copy of this judgment. (C.T. RAVIKUMAR, JUDGE) spc W.P.(C) NO.13322/2011 3 C.T. RAVIKUMAR, J. JUDGMENT September, 2010 W.P.(C) NO.13322/2011 4