IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 5TH FEBRUARY 2009 / 16TH MAGHA 1930 WP(C).No. 3416 of 2009(F) -------------------------------------------- PETITIONER(S): --------------------- JOHN ABRAHAM, PROPRIETOR, M/S. TOWER TECH ENTERPRISES, 39/5662, PANAMPILLY NAGAR, COCHIN -24, ERNAKULAM DISTRICT. BY ADV. SRI.BOBBY JOHN & SRI. TOMSON T. EMMANUEL. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD III, COMMERCIAL TAXES, MATTANCHERRY AT EDAPPALLY, COCHIN -24. 2. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II, THRIPUNITHURA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3416 OF 2009 F -------------------------------------- Dated this the 5th February, 2009 JUDGMENT Case of the petitioner, in brief, is as follows: Petitioner is an assessee under the KVAT Act. He is running a proprietory concern. There was an inspection on 12.01.2009 by the first respondent. He recovered certain records including Order Forms and Correspondence Files. Petitioner made a request to release the goods. According to him, the seized records, like Order Forms and Correspondence Files are essential for him to run the business. Learned Government Pleader on instructions submits that the inspection was conducted only on 12.01.2009 and if the petitioner is prepared to produce the Accounts for the monthly Returns filed, the entire records will be released within one week. 2. Admittedly, there is no illegality in detaining the records, as the inspection was conducted only on 12.01.2009 and the records can be retained for one month and further for a WPC.3416/09 F 2 period of sixty days with the sanction of the Deputy Commissioner. I record the submission of the learned Government Pleader that if the petitioner produces the Accounts, the entire records will be released to the petitioner within one week and there will be a direction on the said basis. Learned counsel for the petitioner submits that the petitioner requires the Correspondence Files and Order Forms to carry on business. In this regard, I feel that the Writ Petition is premature and I reject the demand for an unconditional return of any part of the records which have been seized. The Writ Petition is dismissed. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge