IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 WP(C).No. 4102 of 2008(L) ------------------------- PETITIONER: ------------ M/S.STOVEKRAFT PVT. LTD., 58/2, SUBRAMANYAPURA ROAD, CHICKALASANDRA BANGALORE-61, REPRESENTED BY ITS AREA SALES MANAGER MR.ABILASH KUMAR .T.C. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE GOVERNMENT OF SECRETARIAT, TRIVANDRUM. 2. INTELLINGENCE INSPECTOR, SQUAD NO-1 DEPARTMENT OF COMMERCIAL TAXES VAYANAD, KALPATTA. 3. COMMERCIAL TAX OFFICER, MUVATTUPUZHA. 4. COMMERCIAL TAX OFFICER, THIRD CIRCLE THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C).No.4102 of 2008 ------------------------------------------- Dated this the 7th day of February, 2008 JUDGMENT The challenge in this writ petition is against Ext.P3 order of detention. The reasons stated in Ext.P3 are that the exemption from payment of tax is not proved by the consignee even if the goods under transportation is in bulk quantity. Referring to Ext.P1 and Ext.P1A, petitioner submits that there is no basis for this inference drawn by the department. 2. From the documents, it is obvious that the consignee is also a registered dealer. In view of this, although the irregularity noticed on Ext.P3 is a matter for enquiry, I do not think that, pending such enquiry, the goods in question need be detained. Therefore, I dispose of this writ petition directing that the goods detained as per Ext.P3 shall be released to the petitioner on payment of furnishing advance tax in respect of the goods and on their executing a bond without sureties for the balance amount. ANTONY DOMINIC, JUDGE csl