IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND JANUARY 2010 / 2ND MAGHA 1931 WP(C).No. 1358 of 2010(T) ------------------------- PETITIONER(S): --------------- K.G.REJA, PROPRIETRIX, ASSOCIATED ELECTRO LINKS, CARMEL BUILDING, RAILWAY STATION ROAD, ALUVA. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, ERNAKULAM AT ALUVA. 3. THE INSPECTING ASST.COMMISSIONER (INT.) COMMERCIAL TAXES, ERNAKULAM. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.1358 of 2010 -------------------------- Dated this the 22nd January, 2010 J U D G M E N T The goods transported by the petitioner were intercepted and detained issuing Ext.P2 notice under Section 47 (2) of the KVAT on 8.12.2009 by the 1st respondent, pointing out some incriminating circumstances suspecting evasion of tax and demanding security deposit to an extent of Rs.26,515/- which is stated as an arbitrary exercise of power, only to harass the petitioner. 2. The second respondent has filed a statement seeking to sustain the detention stating that the value of the goods is not correctly reflected in the relevant documents and hence that the detention ordered by the 1st respondent demanding security deposit is perfectly justifiable, which however, is strongly rebutted from the part of the petitioner, also pointing out that there is no case of any offence or suppression. W.P (C) No.1358 of 2010 2 3. In the above circumstances, this Court finds it fit and proper to have the goods released to the petitioner on condition that the petitioner executes a 'simple bond' without sureties, equivalent to the amount as shown in Ext.P2. On satisfying the said requirement, the 1st respondent shall release the goods to the petitioner forming the subject matter of Ext.P2 forthwith. This will be without prejudice to the right of the respondents to pursue the adjudication proceedings, if any, which shall be finalised in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.1358 of 2010 3 W.P (C) No.1358 of 2010 4