IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD SEPTEMBER 2010 / 12TH BHADRA 1932 WP(C).No. 27494 of 2010(J) -------------------------- PETITIONER(S): --------------- S.N.BROTHERS, SHREE BHVAN, WAGHJEE ROAD, ALLEPPEY, REPRESENTED BY ITS MANAGING PARTNER, MR.SHIRISH D.LILLIADHAR. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL CHECK POST, WALAYAR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27494 of 2010 -------------------------------------- Dated this the 3rd day of September, 2010 J U D G M E N T ---------------------- Petitioner is aggrieved by the detention of a transport of 'Jute' imported from Bengladesh. According to the petitioner, on the basis of orders placed by him, the goods were imported from Bengladesh in a Truck upto Calcutta and thereafter it was transported from Culcutta to Cochin in another vehicle, accompanied by departmental delivery note. The consignment was intercepted at the commercial tax checkpost at Walayar on issuing Ext.P4 notice. The reason for detention mentioned in Ext.P4 is that the delivery note which accompanied the transport was not one written using double side carbon, and thereby the petitioner had committed violation of the instructions and the Rules. 2. Question to be considered is whether there was any attempt at evasion of payment of tax and as to whether the petitioner is liable to be imposed with penalty. From W.P.(C).27494/10 -2- Ext.P4 it is evident that the detention is by raising objection which is more in the nature of a technicality with respect to the documents accompanying the transport. However, I am not expressing any final opinion in the matter, because adjudication as contemplated under Section 47 need be completed. Hence I am of the opinion that the goods and vehicle need not be detained till such finalisation and that the same can be released on the petitioner furnishing security. 3. In the result, the writ petition is disposed of directing the respondent to release the goods along with the vehicle, detained under Ext.P4, on the petitioner furnishing security bond as provided under the KVAT Rules for the amount demanded therein, without sureties. 4. The competent authority under Section 47 shall finalise the adjudication after affording opportunity to the petitioner at the earliest possible, at any rate within a period of two months from the date of release of the goods. C.K.ABDUL REHIM, JUDGE. okb