IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH FEBRUARY 2008 / 15TH MAGHA 1929 WP(C).No. 4002 of 2008(B) ------------------------- PETITIONER: ------------ TAJ GARDEN RETREAT, KUMARAKOM-686563, A UNIT OF TAJ KERALA HOTELS AND RESORTS LTD., MARINE DRIVE, ERNAKULAM,KOCHI-682011 REPRESENTED BY ITS FINANCIAL CONTROLLER & COMPANY SECRETARY, MR.J.SURESH. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (KGST), COMMERCIAL TAXES, SPECIAL CIRCLE,KOTTAYAM-686002. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678625. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER SRI. A.J. VARGHESE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.4002 OF 2008 ---------------------------------------- Dated this the 4th day of February, 2008 JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act. Suspecting attempt to evade tax for want of non- production of ownership certificate in Form No.16, the goods belonging to the petitioner has been detained by the 2nd respondent. The petitioner seeks release of the goods and conclusion of the proceedings pursuant to the detention. 2. I have heard the learned Government pleader also. After hearing both sides I dispose of this writ petition with the following directions: The 2nd respondent shall pass final orders pursuant to Ext.P3 detention notice as expeditiously as possible. Pending passing of final orders, the goods shall be released to the petitioner, on the petitioner executing a bond in Form No.6 without sureties. S. SIRI JAGAN, JUDGE Acd