IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 20TH AUGUST 2008 / 29TH SRAVANA 1930 WP(C).No. 25144 of 2008(R) -------------------------- PETITIONER: ----------------- K.V. GEORGE, KUNNATH ZEROX SYSTEMS, RAJAJI ROAD, KOZHIKODE. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: --------------------- INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR. BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 25144 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of August, 2008 JUDGMENT Petitioner has approached this court feeling aggrieved by Ext.P8. Ext.P8 is a notice issued under Section 47(2) of the KVAT Act, by which the goods have been detained stating the following reason: “The consignee in Kerala is having his business place at Calicut. The goods are directed to be delivered at Alappuzha Godown. On enquiry, it is seen that the dealer is not having a godown in Alappuzha, but doing the sale in Kerala to District Co-operative Press, Alappuzha in order to avoid the first sale in Kerala and thereby evading VAT to Govt. of Kerala. The dealer is also suspected not having registration to effect sale of printing machinery. Hence SD demanded to the value estimated.” Petitioner seeks a direction to release the goods detained as per Ext.P8 notice unconditionally. Petitioner has raised objection as Ext.P10. I feel that a direction can be issued to take a decision on Ext.P10. 2. Heard learned Government Pleader also. The writ petition is disposed of directing the first respondent to consider and take a decision on Ext.P10 objection in accordance with law within a period of two days from the date of receipt of a copy of this WPC.25144/2008. 2 judgment. It is made clear that this order should not be understood as an order directing adjudication of the matter. (K.M. JOSEPH, JUDGE) sb