IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH JANUARY 2009 / 7TH MAGHA 1930 WP(C).No. 1030 of 2009(V) --------------------------------------------- PETITIONER(S): ----------------------- SATURN AUTO SPECIALITIES & ACCESSORIES, GURUVAYOOR ROAD, PUNKUNNAM, TRICHUR,A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, SRI RAJ MOHAN. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,FEROKE.P.O, KOZHIKODE-673631. 2. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,TRIVANDRUM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1030 OF 2009 V ---------------------------------------- Dated this the 27th January, 2009 JUDGMENT Petitioner challenges Ext.P1 notice. It is a notice issued under Section 47(2) of the Kerala Value Added Tax Act, 2003, noting that the Invoice is not machine numbered and is hand written and evasion of tax is suspected and the goods were detained. Pursuant to the interim order, though the petitioner filed reply which was directed to be considered, by Ext.P5, it was rejected. Of course, the petitioner has produced Exts.P6 and P7 which, according to it, are the Sales Register and the Circular. Even though Shri E.P. Govindan, learned counsel for the petitioner submitted that the petitioner is a registered dealer, having regard to the totality of facts present, I am not inclined to direct release of the goods on Bond. Ext.P7 Circular actually refers to technical defects. In such circumstances, the Writ Petition is disposed of directing that if the petitioner furnishes Bank Guarantee for the amount demanded in Ext.P1, the goods WPC.1030/09 V 2 shall be forthwith released to the petitioner. The adjudication will be completed within two months from the date of receipt of a copy of this Judgment, untrammelled by anything stated in this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge