IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 11659 of 2010(F) -------------------------- PETITIONER: --------------- R.A.MOIDUTTY, A.K.STEELS, CHIRANELLUR P.O., KECHERY, THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 11659 OF 2010 ......................................................................... Dated this the 6th April, 2010 J U D G M E N T The goods being transported in the vehicles bearing Nos. KL-10L-9963 and KL-11G-1119 were detained issuing Ext.P5 and P6 notices under Section 47(2) of the KVAT Act pointing out the defects, suspecting evasion of tax and thus demanding security deposit as specified therein, which are under challenge in this Writ Petition. 2. The learned counsel for the petitioner submits that the reason stated in the impugned notices is rather technical in nature and that the explanation offered from the part of the petitioner, as borne by Exts. P7 and P8, has not been properly appreciated by the concerned respondent. 3. The learned Government Pleader appearing for the respondent submits that the factual position, particularly in so far as the mandatory requirement to prepare the delivery note using 'double sided carbon' is admittedly not satisfied and that W.P.(C) No. 11659 OF 2010 2 the reason pointed out as 'ignorance of law' vide Exts. P7 and P8 cannot be an excuse. 4. However, considering the facts and circumstances, this Court finds that, it is not necessary to have the goods detained any further and that the same can be released to the petitioner on condition that the petitioner deposits '50%' of the amount covered by Exts.P5 and P6 and furnishes a 'simple bond' for the balance amount. On satisfying the above requirements, the vehicles as well as the goods shall be released to the petitioner forthwith. This will be without prejudice to the rights and interests of the respondent to pursue the adjudication proceedings, if any, which exercise shall be completed, as as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk