IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WA.No. 303 of 2011() -------------------- AGAINST THE JUDGEMENT DATED 15.11.2010 IN WPC.34305/2010 .................... APPELLANT: PETITIONER:- -------------------------------------- P. BALAKRISHNAN, S/O. PONNUSWAMY NADAR, PROPRIETOR, KRISHNAN AND COMPANY, NO.15, CHELIMADA, K.K. ROAD, KUMILI - 685 909, IDUKKI DISTRICT. BY ADV. SRI.K.REGHU KOTTAPPURAM RESPONDENTS: RESPONDENTS:- ---------------------------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES, SQUAD NO.II, IDUKKI AT DEVIKULAM - 685 613. 2. THE INTELLIGENCE OFFICER (ENQUIRY), SQUAD NO.IV, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT NEDUMKANDAM - 685 553. 3. THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, STATE OF KERALA, THIRUVANANTHAPURAM -695 001. BY GOVT.PLEADER SRI.SHAMSUDEEN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kvs/- C.N.Ramachandran Nair & Bhabani Prasad Ray, JJ. ==================================== W.A.No.303 of 2011 ==================================== Dated this the 3rd day of March, 2011. JUDGMENT Ramachandran Nair, J. Writ appeal is filed against the judgment of the learned single Judge directing completion of enquiry pursuant to detention and release of goods to the appellant. Counsel for the appellant submitted that the transaction is genuine and the same is borne out by records and therefore detention and seizure are illegal. We do not think there is any need for us to consider the contentions raised by the appellant because, collection of security is only a provisional measure to ensure recovery of penalty in case adjudication leads to penalty. It is for the appellant to establish genuineness of the transaction before the adjudicating authority and if he is convinced that there is no attempt of evasion of tax, then the security will be released to the appellant. WA303/11 -:2:- Writ appeal is disposed of as above. C.N.Ramachandran Nair, Judge. Bhabani Prasad Ray, Judge. sl.