IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 14741 of 2010() ----------------------------------- PETITIONER(S): ----------------------- K.MUSTHAFA, K.M.TRADERS, THOTTUMKKAM, KOZHIKODE. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- INTELLIGENCE INSPECTOR, SQUAD NO.VI, O/O.INSPECTOR ASST.COMMISSIONER(INT), COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER MR.GOVINDAN (TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K. BASHEER,J. ------------------------- W.P (C) No.14741 of 2010 -------------------------- Dated this the 13th May, 2010 J U D G M E N T The grievance of the petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is that his goods have been detained by the respondent illegally and without any valid or justifiable reason and demanded a sum of Rs.67,872/- as a condition precedent for release of the same. Various contentions have been raised by the petitioner while assailing the order of detention. I do not propose to refer or deal with those contentions at this stage. However, having heard learned counsel for the petitioner and the learned Government Pleader, I am of the view that respondent has to be directed to release the goods to the petitioner on appropriate conditions. 2. Therefore, the writ petition is disposed of with a direction to the respondent to release the goods detained under Ext.P2 to the petitioner on his remitting 50% of the amount demanded under Ext.P2 and also on a further condition that he executes a simple bond for the W.P (C) No.14741 of 2010 2 balance amount. 3. It is made clear that it will be open to the appropriate statutory authority to take a final decision in the matter in accordance with law, within two months from the date of receipt of a copy of this judgment after affording sufficient opportunity of hearing to the petitioner. A.K. BASHEER, JUDGE ma W.P (C) No.14741 of 2010 3 W.P (C) No.14741 of 2010 4