IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 WP(C).No. 742 of 2008(L) ------------------------ PETITIONER: ------------ M/S. GODREJ & BOYCE MFG. CO.LTD., NO.9/418, NEAR INFO PARK, EDACHIRA, KAKKANAD, ERNAKULAM DISTRICT, REP. BY ITS BRANCH COMMERCIAL MANAGER & AUTHORISED SIGNATORY MR.P.RAGHAVAN. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, ERNAKULAM AT MINI CIVIL STATION, ALUVA. 2. THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE-I, COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 742 of 2008 ------------------------------------- Dated: January 7, 2008 JUDGMENT The challenge is against Ext.P9, by which a consignment belonging to the petitioner has been detained by the respondents. The allegation seems to be that though the goods were consigned to a dealer at Calicut, the goods were intercepted while proceeding towards Thrippunithura. It is also stated that there are certain error and discrepancies in the dates mentioned in the invoice and other documents. 2. Petitioner submits that the goods were initially despatched to a dealer at Calicut and that the goods were returned by the dealer. According to the petitioner while the truck was proceeding towards their own godown, the goods were detained. Highlighting these contentions the petitioner has also given reply to Ext.P9 notice of detention and Ext.P10 is the reply. 3. In view of the contentions that are raised by the petitioner in Ext.P10, and also in view of the fact that the petitioner is a WP(C) 742/2008 Page numbers registered dealer, I do not think it necessary to detain the goods any further. In view of this, without prejudice to the continuance of adjudication in terms of the provisions of the KVAT Act and the Rules, the goods will be released to the petitioner on their executing a bond without surety for the amount mentioned in Ext.P9. ANTONY DOMINIC, JUDGE mt/-