IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 16TH SEPTEMBER 2011 / 25TH BHADRA 1933 WP(C).No. 24842 of 2011(E) -------------------------- PETITIONER: --------------- M/S. VYTTILA STEEL PRIVATE LTD. MALIKAPEEDIK, ALANGAD P.O NORTH PARAVOOR, ERNAKULAM DISTRICT REP. BY ITS DIRECTOR PRADEEP S. SHAH BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT: --------------- INTELLIGENCE INSPECTOR, SQUAD NO: II COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR – 689 121 BY SR. GOVT. PLEADER SHRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXTS: EXT.P1: TRUE COPY OF THE REGISTRATION CERTIFICATE NO: 12666 DT. 30-6- 2007 EXT.P2: -DO- OF THE INVOICE NO: 48 DT. 13.9.2011 EXT.P3: -DO- OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT DT. 13-9-2011 jj /TRUE COPY/ ` P.S. TO JUDGE K. SURENDRA MOHAN, J. ------------------------------------------------------------ W.P(C) NO:24842 OF 2011 ----------------------------------------------------------- Dated this the 16th September, 2011. JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003. He has filed this writ petition challenging the detention of a consignment of steel tubes transported by him from Vyttila to Kollam. The vehicle and the goods are detained by the respondent for suspected evasion of tax. It is contended by the petitioner that the continued detention of the goods causes needless loss and hardship to him. Therefore, he prays for the issue of appropriate orders directing release of the goods to him. 2. The learned Govt. Pleader submits that the vehicle has been detained for the reason that the goods were not accompanied by proper documents that are required to accompany the transport of such goods. Consequently, it is submitted that the respondent was justified in presuming that there was attempt at evasion of tax. It is therefore contended that Ext.P3 is, in the circumstances, perfectly justified and in order. Even if the goods are to be released to the petitioner such release could only be on the strength of sufficient security to be furnished by the petitioner. WPC 24842/2011 2 3. The correctness of the assertions made by counsel on either side can be ascertained only on adjudication of the matter. However, it is not necessary for the goods and the vehicle to be detained until such adjudication is over. The interests of the Revenue can sufficiently be protected by directing the petitioner to furnish security for the goods that are detained. Therefore, I am of the view that the detained goods can be directed to be released to the petitioner on his furnishing sufficient security for the same, in accordance with law. 4. This writ petition is accordingly disposed of directing the respondent to release the goods detained as per Ext.P3 proceedings to the petitioner on his executing a bond without sureties to the satisfaction of the respondent for the amount of tax that is suspected to have been evaded. There shall also be a further direction to the respondent to complete the adjudication proceedings as expeditiously as possible and at any rate, within a period of three months from the date of receipt of a copy of this judgment. K. SURENDRA MOHAN Judge jj WPC 24842/2011 3 WPC 24842/2011 4