IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 15TH SEPTEMBER 2008 / 24TH BHADRA 1930 WP(C).No. 27475 of 2008(U) -------------------------- PETITIONER: ------------ M/S.SUN DIRECT TV (P) LTD., 2ND FLOOR, 4/500L, P.V.SREEDHARAN ROAD, KUMBALAM, KOCHI - 682 506. REPRESENTED BY ITS ZONAL MANAGER MR.GUNADEEP P.N. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.9.2008 , THE COURT ON 15/09/2008 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 27475 OF 2008 U ```````````````````````````````````````````````````` Dated this the 15th day of September, 2008 J U D G M E N T Petitioner challenges Ext.P4 which is a detention notice under section 47(2) of the Kerala Value Added Tax Act and seeks release of the goods. The reason stated for detention is as follows: “ The documents accompanied the transport are delivery note in Form No.JJ 1746 dated 4.9.2008 and stock transfer note Nos.80010880, 881, 884 and 916 dated 4.9.2008. The total value of the goods is not declared in the statutory document that is delivery note. The consolidated value of four stock transfer notes and that of Form JJ delivery note defers. Only a small part of the value of goods is declared in the Form JJ delivery note.” 2. According to the petitioner, petitioner is a registered dealer and what is involved is stock transfer. Exts.P2A, P2B, P2C and P2D are stock transfer notes WPC.27475/08 : 2 : produced. It is the case of the petitioner that the total value of the goods in delivery note in Form No.JJ produced as Ext.P3 tallies with the amounts mentioned in Exts.P2 series and there is no attempt to evasion of tax. According to learned counsel for petitioner, this is a case where the goods may be released on bond. Petitioner has already preferred Ext.P5 objection. 3. I heard learned Government Pleader also. Writ petition is disposed of directing the 2nd respondent to take a decision on Ext.P5 in accordance with law within 24 hours from the date of production of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks