Santhosh.K. vs The Commercial Tax Inspector on 17 December, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 37203 of 2007(D)


1. SANTHOSH.K. ,GEAR TECH ELECTRIC
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX INSPECTOR
                       ...       Respondent

2. THE COMMERCIAL TAX  OFFICER-1

                For Petitioner  :SRI.S.SANTHOSH KUMAR

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :17/12/2007

 O R D E R
                           ANTONY DOMINIC, J.
              ------------------------------------
                         W.P.(C) 37203 of 2007
             -------------------------------------
                       Dated: December 17, 2007

                                JUDGMENT

The detention of goods as per Ext.P6 is under challenge in

this writ petition. In view of the irregularities noticed, I am

satisfied that this case calls for an enquiry.

2. In as much as the request of the petitioner for release of

the goods as per Ext.P6 is concerned, petitioner offers bank

guarantee to be furnished for the security demanded. In view of

this, I see no justification for continuing the detention now ordered.

3. Accordingly there will be a direction that subject to the

right of the respondent to continue enquiry in respect of the goods

detained under the provisions of the KVAT Act, the goods detained

shall be released to the petitioner on furnishing bank guarantee for

the full amount mentioned in Ext.P6.

ANTONY DOMINIC, JUDGE

mt/-