IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 WP(C).No. 4107 of 2010(K) ------------------------------------ PETITIONER(S): ------------------------- SARADA,SARADA TIMBERS,TIMBER MERCHANTS, 24/2491-A-16,K.R.COMPLEX,P.O.MANKAVE,KALOOR ROAD, KOZHIKODE-7. BY ADV. MR.N.MURALEEDHARAN NAIR RESPONDENT(S): ------------------------- INTELLIGENCE INSPECTOR,SQUAD NO.II, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT),COMMERCIAL TAXES,KOZHIKODE. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R RAMACHANDRA MENON, J. ------------------------- W.P (C) No.4107 of 2010 -------------------------- Dated this the 11th February, 2010 J U D G M E N T The petitioner is challenging Ext.P4 notice issued by the respondent under Section 47 (2) of the KVAT Act detaining the vehicle as well as the goods pointing out some incriminating circumstances. 2. The learned counsel for the petitioner submits that the defects pointed out in Ext.P4 are rather technical in nature and that the particulars of timber/goods transported are very much discernible from Ext.P1 itself. 3. The learned Government Pleader appearing for the respondent submits with reference to the statement filed on behalf of the respondents that the course and conduct pursued by the petitioner are not liable to be taken note of in view of the incriminating circumstances pointed out which cannot be regarded as technical. 4. The learned counsel for the petitioner submits that the petitioner is ready and willing to furnish a Bank Guarantee for the amount as shown in Ext.P4 so as to W.P (C) No.4107 of 2010 2 facilitate release of the goods well as the vehicle in view of the immediate requirement and obligation in respect of the prospective customers. 5. Considering the rival submissions, this Court does not find it necessary to detain the goods as well as the vehicle any further and the same could be released to the petitioner on condition that the petitioner furnishes a Bank Guarantee equal to the amount of security deposit as shown in Ext.P4. On satisfying the said requirement, the vehicle as well as the goods shall be released to the petitioner forthwith. This will be without prejudice to the right of the respondents to pursue the adjudication proceedings, 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. The Writ Petition is disposed of as above. P.R RAMACHANDRA MENON JUDGE ma W.P (C) No.4107 of 2010 3 W.P (C) No.4107 of 2010 4