IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 WP(C).No. 3122 of 2008(V) ------------------------- PETITIONER: ------------ P.J.SAJI, PROPRIETOR, PONNORE MARKETING, PERINGAVU, THIRUVAMPADY P.O., THRISSUR DISTRICT - 680 022. BY ADV. SRI.V.P.SUKUMAR RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR. SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 3122 of 2008 ------------------------------------- Dated: January 25, 2008 JUDGMENT Detention of goods by Ext.P5 is under challenge in this writ petition. The only irregularity noticed is that the accompanying document is only Form No.15 and that no sale invoice is seen raised by the dealer. Referring to Rule 58(16) of the KVAT Rules, learned counsel for the petitioner submits that in a case where sale invoice is not raised, all that need to accompany the goods is only Form No.15. 2. This explanation has been offered in Ext.P6 given in response to Ext.P5. Prima facie, I find that the contention of the petitioner has substance. Having regard to the above and also taking into account the fact that the petitioner is a registered dealer, I direct that the goods detained be released to the petitioner on furnishing a bond without sureties. ANTONY DOMINIC, JUDGE Issue carbon copy today itself.