IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 17TH JUNE 2009 / 27TH JYAISHTA 1931 WP(C).No. 16823 of 2009(W) -------------------------- PETITIONER: --------------- PHILIPS ELECTRONIC INDIA LIMITED, PLOT NO. 55, BRISTOW ROAD, WILLINGDON ISLAND, KOCHI 682003 REPRESENTED BY MR. S. VANUVAMALAI, MANAGER - FISCAL BY ADV. MR. JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT: --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, FEROKE, KOZHIKKODE 673 631 BY GOVERNMENT PLEADER MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 16823 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of June, 2009 JUDGMENT The goods transported by the petitioner in the vehicle bearing No. KL-13 B 6321 was intercepted by the respondent at the Sales Tax Check Post at Faroke on 9.6.09, which led to Ext.P4 proceedings. The discrepancies pointed out in Ext. P4, particularly as to the non mentioning of the value in the delivery note is rather conceded from the part of the petitioner, who however has sought to explain the same as per Ext.P6, submitted before the respondent in response to Ext.P4. It is also pointed out by the learned counsel appearing for the petitioner that, the petitioner is one of the major tax givers to the State and there is absolutely no question of evasion or dubious exercise. Heard the learned Government Pleader as well. Considering the facts and circumstances, there will be a direction to the respondent to release the vehicle as well as goods to the petitioner forthwith, on condition that the petitioner remits 50% of liability cast upon them vide Ext.P5 and furnishes a 'simple bond' without sureties for the balance amount. It is also made clear that, this will be without prejudice to the right of the respondent to pursue the adjudication proceedings, which however shall be finalized, as expeditiously as possible, at any rate, within a period of six weeks from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd