IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 15TH JULY 2010 / 24TH ASHADHA 1932 WP(C).No. 21915 of 2010(L) -------------------------- PETITIONER(S): --------------- MARYKUTTY, W/O.DR.K.J.SEBASTIAN KARIYATHIL HOUSE, PUTHENVALLIKUNNU PALA P.O.KOTTAYAM DISTRICT. BY ADV. SRI.JOHNSON MANAYANI SRI.BENHUR JOSEPH MANAYANI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, C0MMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 2. STATE OF KERALA, REP.BY ITS SECRETARY TO TAX DEPARTMET,SECRETARIAT TRIVANDURM. SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ``````````````````````````````````````````````````````` W.P.(C) No. 21915 of 2010 L ``````````````````````````````````````````````````````` Dated this the 15th day of July, 2010 J U D G M E N T The petitioner is conducting a 'play school' for children below four years, under the name and style of Euro Kids, a franchisee of M/s.Euro Kids International Limited, Mumbai. The petitioner purchased certain goods including 'toys' and 'play books' from the concerned dealer and the goods were being transported for 'own use', for the benefit of the children in the school at Palai. When the goods were being transported through parcel service, they were intercepted on 30-03-2010. The genuineness of the purpose of the transport and the chance of evasion of tax were doubted, leading to the issuance of Ext.P1 notice dated 30-03- 2010 under Section 47(2) of the Kerala Value Added Tax Act, demanding security deposit as to the extent as specified therein. 2. The case of the petitioner is that, eventhough the factual position was sought to be explained with reference to Ext.P2 reply, enclosing copies of Form-16 certificate of ownership and such other materials, including the agreement dated 01-04- 2010 in respect of the lease of the building concerned for running WPC.21915/2010 : 2 : the school and thereafter Ext.P3 representation dated 08-06-2010, they have not been properly appreciated by the first respondent. The detention is still continuing, adversely affecting the rights and liberties of the petitioner and the betterment of the children concerned, which is under challenge in this writ petition. 3. Heard learned Government Pleader as well, who submits that the matter requires to be adjudicated to ascertain the truth and that taking note of the fact that the detention is continuing from 30-03-2010, it can be finalised, giving top priority, within two weeks. 4. In the above circumstances, the respondents shall cause finalisation of the adjudication proceedings pursuant to Ext.P1 in accordance with law, after hearing the petitioner, as expeditiously as possible, at any rate, within two weeks from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. (P.R. RAMACHANDRA MENON, JUDGE) aks