IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 4277 of 2010(H) ------------------------- PETITIONER: --------------- M.K. STEELS, ANDIYOORKUNNU ROAD, PULIKKAL, HAVING BRANCH AT KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K. ANAS BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO.VII,, COMMERCIAL TAXES, PALAKKAD AT ALATHUR BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.4277 of 2010-H ---------------------------- Dated this the 10th day of February, 2010. J U D G M E N T The goods transported by the petitioner were intercepted by the respondent, issuing Ext.P4 notice under Section 47(2) of the KVAT Act, suspecting evasion of tax and demanding security deposit as specified therein, which is subjected to challenge this Writ Petition. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that the defects noted in Ext.P4 are rather 'technical' in nature and the position has already been explained by filing Ext.P5 before the respondent. The learned Government Pleader, however, vehemently opposes the reliefs prayed for, contending that the defects noted in Ext.P3 are very much serious and cannot be taken as 'technical' or 'casual'. 3. Considering the facts and circumstances, this Court finds that the vehicle as well as the goods belonging to the petitioner could be released to the petitioner on satisfying 50% of the amount shown in Ext.P4 and also on executing a 'simple bond' for the W.P(C) No.4277 of 2010-H 2 balance amount. On satisfying the requirement as above, the vehicle as well as the goods, which form the subject matter of Ext.P4 shall be released to the petitioner forthwith. This will be without prejudice to the right of the respondent to pursue the adjudication proceedings, if any, which shall be finalised in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON JUDGE ab