IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH MAY 2009 / 8TH JYAISHTA 1931 WP(C).No. 14888 of 2009(E) -------------------------- PETITIONER: --------------- M.S. KAVITHA AGENCIES, ROOM NO.6, 1ST FLOOR, T.M.C. COMPLEX, CHANDRA NAGAR, PALAKKAD REPRESENTED BY ITS MANAGING PARTNER, SHIR T.K.N. SHAJAHAN. BY ADV. SRI.N.MURALEEDHARAN NAIR ADV. SMT.K.HYMAVATHY RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, MALAPPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 14888 OF 2009 ----------------------------------- Dated this the 29th day of May, 2009 JUDGMENT The case of the petitioner is that the goods transported by the petitioner have been detained by the respondent alleging evasion of tax leading to issuance of Ext.P2 notice. According to the petitioner the goods (Iron oxide) is assessable for tax only at the rate 4%, whereas the respondent has chose to reckon 12.5%, notwithstanding the fact that the issue, according to the petitioner is still pending consideration. 2. Learned Government Pleader appearing for the respondent submits that the issue involved has actually become final as per judgment of this Court in OTA 14/08, whereby the actual rate of tax applicable is held as 12.5% and not 4%. In the above circumstances, the goods detained are hereby directed to be released on condition that the petitioner remits 50% of amount shown in Ext.P2 by way of cash or Demand Draft and for the balance sum, the petitioner shall execute a 'self bond'. The goods shall be released to the petitioner forthwith, on satisfying the requirement as above. WPC NO.14888/2009 2 3. It is also made clear that the adjudication in respect of Ext.P2 proceedings shall be finalised as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The Writ Petition is disposed as above. (P.R.RAMACHANDRA MENON, JUDGE) dnc