IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24807 of 2011(A) -------------------------- PETITIONER(S): --------------- C.H.ABOOBACKER, PROPRIETOR, KAMALIYA TIMBER INDUSTRIES, KUTTIPPADAM, ALLAPRA P.O., PERUMBAVOOR-683 553. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECKPOST, WALAYAR-678 624. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXTS: EXT.P1: A TRUE COPY OF THE INVOICE DT. 12-9-2011 ISSUED BY THE PETITIONER EXT.P2: -DO- OF THE OBJECTION DT. 13-9-2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT EXT.P3: -DO- OF THE NOTICE DT. 13-9-2011 ISSUED BY THE RESPONDENT TO THE PETITIONER K. SURENDRA MOHAN, J. ------------------------------------------------------------ W.P(C) NO: 24807 OF 2011 ----------------------------------------------------------- Dated this the 16th September, 2011. JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. As per Ext.P1 invoice, the petitioner was transporting a lorry load of C grade plywood interstate in truck No: TN-18C 3874. However, the vehicle has been detained as per Ext.P3 by the respondent at the Walayar Checkpost. As per Ext.P3 certain discrepancies have been noted and action has been initiated against the petitioner under Section 47(2) of the KVAT Act, 2003. 2. The petitioner seeks release of the detained goods. The learned Govt. Pleader opposes release of the goods by pointing out that any release could be only on the petitioner furnishing sufficient security. Counsel for the petitioner submits that the petitioner is ready to furnish bank guarantee to the satisfaction of the respondent. 3. In the above circumstances, this writ petition is disposed of directing the respondent to release the detained goods and the truck bearing registration No: TN-18C 3874 to the petitioner on his WPC 24807/2011 2 furnishing a bank guarantee for the amount demanded to the satisfaction of the respondent. Issue copy today itself. K. SURENDRA MOHAN Judge jj WPC 24807/2011 3