IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 551 of 2011(T) ------------------------------- PETITIONER(S): --------------- K.M.SHINE,PROPRIETOR,PERFECT COPIER SERVICES,BHAVANA NAGAR,NEZRITH ROAD,ANGAMALY. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR,COMMERCIAL TAXES, SQUAD NO.1,THRISSUR-686001. ADV.MR.V.K.SHAMSUDHEEN – GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No. 551 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT The petitioner has filed this writ petition challenging detention of goods belonging to the petitioner, who is a dealer under the Kerala Value Added Tax, on allegation of an attempt to evade tax. At the time of admission, this Court passed the following interim order: “ Heard Counsel appearing for the petitioner as well as GP. The reason for detention is that the delivery note which accompanied the transport was not seen prepared using double side carbon as required under the Rules and that there is an omission to mention the time of commencement of the journey in the delivery note. According to the petitioner, computer peripherals transported were imported to the port of Chennai and it was transported to the place of business of the petitioner at Angamaly in Kerala. It is sated that all documents pertaining to the import and transport were available and the defects now raised are only technical in nature. It is further stated that the petitioner is a registered dealer regularly paying tax. Considering the facts and circumstances, I am of the view that pending finalisation of the enquiry the goods can be released on the petitioner furnishing security bond. Therefore, there will be an interim direction to the 1st respondent to release the goods along with the vehicles detained by virtue of Exts.P4(a), P4(b) and P4(c) W.P.(C)No.551/11 2 notices on the petitioner furnishing security bond for the value of deposit demanded therein, in the form prescribed under the KVAT Rules, without sureties. Post the matter for further consideration on 14-1-2011.” Pursuant to the said order, the goods have already been released also. In the above circumstances, what remains to be done in this writ petition is only to direct the respondent to complete the proceedings initiated against the petitioner pursuant to the detention of the goods. Accordingly, this writ petition is disposed of with a direction to the respondent to see that the proceedings initiated by detaining the goods of the petitioner are completed expeditiously. The security furnished by the petitioner as per the interim order shall be dealt with in accordance with the orders to be passed pursuant to the proceedings initiated by detaining the goods. S. SIRI JAGAN, JUDGE acd W.P.(C)No.551/11 3 W.P.(C)No.551/11 4