IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH MAY 2010 / 23RD VAISAKHA 1932 WP(C).No. 14796 of 2010 (Y) --------------------------------------------- PETITIONERS: ----------------------- P.HAMSA,S/O.LATE MOHAMMED HAJI, PALLATH HOUSE,THRIKKALUR P.O., MANNARKAD, PALAKKAD. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.MAHESH V.MENON RESPONDENTS: -------------------------- 1. INTELLLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.1. COMMERCIAL TAXES, MALAPPURAM. 2. INSPECTING ASSISTANT COMMISSIONER, WALAYAR CHEKPOST, WALAYAR. GOVERNMENT PLEADER (TAXES) MR.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.14796 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of May 2010 JUDGMENT The grievance of the petitioner who claims to be a timber merchant registered under the Value Added Tax Act is that certain quantity of granite that was being transported by him for the purpose of construction of his residential building has been detained by respondent No.1 illegally and without any valid or justifiable reasons and demanded a sum of Rs.58,706/- and Rs.97,490/- respectively under Exts.P3 and P3(a) as condition precedent for release of the same. The detaining authority has stated several reasons in support of the order of detention. Learned counsel for the petitioner submits that the grounds of detention as indicated in Exts.P3 and P3(a) are wholly untenable. 2. Anyhow, I do not propose to deal with any of the contentions raised by the petitioner at this stage. In my view, petitioner has to necessarily raise all those contentions before the statutory authority. However in the peculiar facts and circumstances of the case, I am satisfied that the goods detained by respondent No.1 will have to be W.P.(C)No.14796 OF 2010 :: 2 :: ordered to be released to the petitioner forthwith on his furnishing bank guarantee for the sums indicated in Exts.P3 and P3(a). Ordered accordingly. 3. It is made clear that it will be open to the statutory authority to deal with the issue strictly on its merit and in accordance with law. A final decision in this regard shall be taken within two months from the date of receipt of a copy of his judgment. Writ petition is disposed of in the above terms. (A.K.BASHEER, JUDGE) jes