IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 23RD JULY 2010 / 1ST SRAVANA 1932 WP(C).No. 23184 of 2010(W) -------------------------- PETITIONER: --------------- M/S. ELEMENTS HOMESTEAD PRODUCTS PVT.LTD CUSTOMS ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGER.K.D.FRANCIS. BY ADV. SRI.R.RAMADAS RESPONDENTS: --------------- 1. THE INSPECTOR, COMMERCIAL TAX CHECK POST CUMBUMMETTU (KERALA), IDUKKI DISTRICT-688603. 2. COMMERCIAL TAX OFFICER, SPECIAL CIRCLE-1, COMMERCIAL TAXES, KOZHIKODE PIN-673004. GOVT. PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2010 THE COURT ON THE SAME DAY, DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. = = = = = = = = == = = = == = = = = = = W.P.(C) No. 23184 OF 2010 = = = = = = = = == = = = = = = = = = = = = DATED THIS, THE 23RD DAY OF JULY, 2010. J U D G M E N T Petitioner is stated to be aggrieved by Exts.P1 and P2 notices issued by the first respondent under Section 47(2) of the KVAT Act whereby the goods transported by the petitioner in two different vehicles bearing No. TN 05 J 3042 and TN 57 W 3697 were intercepted on 20.7.2010 doubting evasion of tax and demanding security deposit, the correctness and sustainability of which is challenged in this writ petition. 2. Learned counsel for the petitioner submits, with reference to the circumstances noted in Exts.P1 and P2, that the defects noted are technical in nature. On the other hand, the learned Government Pleader stated that the goods are notified goods and that the defect in the delivery note and the further incriminating circumstances are clear instances of infringement of statutory provision and this being the position, the detention by the authorities concerned is perfectly justified and is liable to be adjudicated further. 3. Considering the nature of the contentions raised by both sides, I think this is a matter which requires to be finalised by way of adjudication W.P.(C) 23184/2010 2 proceedings. But, for that reason, this Court also finds that the vehicles as well as the goods need not be detained further and the same shall be released to the petitioner, who is stated as a registered dealer, on condition that petitioner deposits fifty percent of the amount shown in Exts.P1 and P2 notices as security deposit and furnishes security for the balance amount. This shall be without prejudice to the rights and liberties of the respondents to proceed with the adjudication proceedings, which shall be finalised by them in accordance with law, within a period of 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) KNC/-