IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6134 of 2008(E) ------------------------- PETITIONER: --------------- M/S.PSN CONSTRUCTION EQUIPMENT PVT.LTD., 35/189, NATIONAL HIGHWAY, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING DIRECTOR, P.K.ANANDA NARAYANAN. BY ADV. SRI.K.J.ABRAHAM RESPONDENT: ---------------- THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.V., KOTTAYAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6134 OF 2008 E ==================== Dated this the 26th day of February, 2008 J U D G M E N T Petitioner is a registered dealer under the KVAT Act and Ext.P1 is the certificate of registration. This writ petition has been prompted on account of the detention of two consignments as per Exts. P8 and P8(a). The irregularity noticed would suggest that the respondent is suspecting evasion of duty for want of documents accompanying the consignment. On the other hand, the petitioner would submit that it being a dealer in heavy equipments was only consigning these goods for replacement purposes and that it does not involve any sale. It is also stated by the petitioner that goods were accompanied by Exts.P6(a) and P7(a) delivery notes. Petitioner is also referring to Ext.P7, a certificate, which indicates that the goods were for warranty replacement purposes and not for sale. 2. In view of this, I feel that though the irregularities WPC 6134/08 :2 : noticed in Exts.P8 and P8(a) needs to be enquired into, there is no reason for detaining the goods any further. 3. Accordingly, I direct that on production of a copy of this judgment and on the petitioner executing a bond without sureties, respondent shall release the goods. Thereafter adjudication will continue. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp