IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 13TH JUNE 2008 / 23RD JYAISHTA 1930 WP(C).No. 17807 of 2008(T) -------------------------- PETITIONER: ----------------- M/S. M.P. MUHAMMED ALI & BORS., TIMBER, BAMBOO, FIRE WOOD MERCHANTS, KALLADIKODE P.O., PALAKKAD. BY ADV. SRI.M.C.JOHN RESPONDENTS: --------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.IV, PALAKKAD. 2. THE INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.17807 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of June, 2008 JUDGMENT Petitioner challenges Ext.P5, which is a notice issued under Section 47(2) of the Kerala Value Added Tax Act, 2003. Reason is given as follows for detention: “Physically verified the goods. Observed that all the items loaded in the vehicle is almost one teak timber logs in same size; whereas, as per records, it is classified as 25 Nos. of logs and 97 Nos. of poles. It is suspected that the Dealer is attempted to evade tax by classifying the same quality of goods into two classes. The value declared is too low when compared to the market value of same quantity of goods. Hence the value is estimated at Rs.2,00,000/-” 2. I heard learned Government Pleader also. The writ petition is disposed of directing that if the petitioner furnishes bank guarantee for the amount demanded in Ext.P5, the goods will be released to it. Adjudication process in accordance with law will be completed at the earliest. (K.M. JOSEPH, JUDGE) sb