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. 24715 of 2011(L) -------------------------- PETITIONER: -------------- V.V.P.NAIR,PROPRIETOR,M/S.SYSTEM SECURITY SERVICES,G3.UPPER GROUND FLOOR,EDAN GARDEN HOUSING SOCIETY,ADARSH NAGAR,AIR PORT ROAD, CHICALIM,VASCO-DA-GAMA,GOA-403 711. BY ADV. SRI.V.C.JAMES RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK POST,BANGARA,MANJESHWAR,KASARAGOD. 2. THE DEPUTY COMMISSIONER,COMMERCIAL TAXES KASARAGOD. 3. THE MANAGER,(MATERIALS),THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD.,PD ADMINISTRATION BUILDING,UDYOGAMANDAL,KOCHI,PIN-683501. R1 & R2 BY SENIOR GOVT. PLEADER, SRI.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24715 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE LETTER OF INTENT ISSUED BY THE 3RD RESPONDENT ON 11.05.2011. EXT.P2 : TRUE COPY OF THE WORK ORDER ISSUED ON 12.05.2011 IN FAVOUR OF THE PETITIONER. EXT.P3 : TRUE COPY OF THE VEHICLE REGISTRATION DETAILS. EXT.P4 : TRUE COPY OF THE PROCEEDING OF THE FIRST RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT DATED 10.09.2011. /TRUE COPY/ PA TO JUDGE K. SURENDRA MOHAN, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - W. P.(C) No. 24715 OF 2011 - - - - - - - - - - - - - - - -- - - - - - - - - - - - Dated this the 16th day of September, 2011 JUDGMENT The petitioner challenges the action of the 1st respondent in detaining the JCB that is transported by the petitioner for undertaking a work for the FACT. The JCB is being transported from Goa. The article has been detained for the suspected evasion of tax under the Kerala Value Added Tax Act. 2. I have heard the learned Government Pleader. According to the learned Government Pleader, the vehicle may be directed to be released only on proper security being furnished by the petitioner. This writ petition is accordingly disposed of directing the 1st respondent to release the JCB detained as per Ext.P4 to the petitioner on his furnishing security for such release by executing a proper bond to the satisfaction of such officer. There shall also be a further direction to the 3rd respondent to ensure that the JCB is returned by withholding the amount of WP(C) No. 24715 of 2011 -:2:- `6,68,110/- till the adjudication is over. The 1st respondent shall complete the adjudication within a period of three months. K. SURENDRA MOHAN, JUDGE ttb