IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 WP(C).No. 1697 of 2007(B) ------------------------------------- PETITIONER: ------------------- C.S.NARAYANAN, S/O. LATE C.S.SIVARAM, AGED 51 YEARS PRESENTLY RESIDING AT SARGUROH PARK2 BUNGALOW NO.3,DEONAR FARM ROAD,DEONAR,MUMBAI-40088 REP.BY HIS POWER OF ATTORNEY HOLDER MR.AJITH KUMAR BASU, AGED 40 YEARS, S/O.MR.T.N.BALAPPAN PILLAI, RESIDING AT 4 E, AMRIT RETREAT, KADAVANTHARA, COCHIN-682020. BY ADV. SRI.SREELAL N.WARRIER, SRI.SIVARAM. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO COMMERCIAL TAXES. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELANTHAVALAM. BY GOVT. PLEADER SRI. M.R. SABU. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/02/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.1697/2007-B: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE SALE DEED BY GEORGE JOSEPH TO AND IN FAVOUR OF THE PETITIONER. EXT.P.2: COPY OF THE QUOTATION RECEIVED FROM M/S. ALCHEMY BIOTECH RIVATE LIMITED FOR THE EXTERIOR PAINT REQUIREMENT. EXT.P.3: COPY OF THE REFERENCE LETTER ISSUED BY MR. MOHAN THOMAS, BUSINESS CO-ORDINATOR OF FAB INTERIOR PVT., LTD., TO C.S. NARAYANAN. EXT.P.4: COPY OF THE COMMUNICATION ISSUED BY C.S. NARAYANAN TO MR. V.M.S. VASA, MARKETING MANAGER OF STERLING DECORS PVT. LTD., EXT.P.5: COPY OF THE INVOICE NO. SDPL/128 ISSUED BY STERLING DECORS TO C.S. NARAYANAN. EXT.P.6: COPY OF THE NOTICE U/S. 47 (2) OF THE KERALA VALUE ADDED TAX ACT, 203 ISSUED TO C.S. NARAYANAN. EXT.P.7: COPY OF THE CHECK POST DETENTION INTIMATION ISSUED TO CONSIGNOR AND PETITIONER. EXT.P.8: COPY OF THE FRONT ELEVATION OF THE CONSTRUCTED BUILDING PREPARED BY THIS ARCHITECT/CONSULTANT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 1697 OF 2007 ``````````````````````````` Dated this the 16th day of January, 2007 O R D E R Urgent notice. The challenge is against detention of goods pursuant to notice 47(2) issued as evidenced by Exhibit P5. The contention of the petitioner is that it is brought for own use. In the absence of any material to show that there is any intention on the part of the petitioner to sell the goods, the detention of the goods pursuant to Ext.P6 prima facie appears to be not justifiable. However, it is open to the authorities to complete the enquiry pursuant to the notice issued. Pending such enquiry, the goods shall be released, on the petitioner furnishing a bank guarantee for the amount covered by Exhibit P6. Issue photocopy. P.R.RAMAN, JUDGE Rp