IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 4277 of 2010(H)
1. M.K. STEELS,
... Petitioner
Vs
1. INTELLIGENCE INSPECTOR, SQUAD NO.VII,,
... Respondent
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :10/02/2010
O R D E R
P.R.RAMACHANDRA MENON, J
---------------------------
W.P(C) No.4277 of 2010-H
----------------------------
Dated this the 10th day of February, 2010.
J U D G M E N T
The goods transported by the petitioner were intercepted by the
respondent, issuing Ext.P4 notice under Section 47(2) of the KVAT
Act, suspecting evasion of tax and demanding security deposit as
specified therein, which is subjected to challenge this Writ Petition.
2. Heard the learned Government Pleader as well.
3. The learned counsel for the petitioner submits that the
defects noted in Ext.P4 are rather ‘technical’ in nature and the
position has already been explained by filing Ext.P5 before the
respondent. The learned Government Pleader, however, vehemently
opposes the reliefs prayed for, contending that the defects noted in
Ext.P3 are very much serious and cannot be taken as ‘technical’ or
‘casual’.
3. Considering the facts and circumstances, this Court finds
that the vehicle as well as the goods belonging to the petitioner
could be released to the petitioner on satisfying 50% of the amount
shown in Ext.P4 and also on executing a ‘simple bond’ for the
W.P(C) No.4277 of 2010-H 2
balance amount. On satisfying the requirement as above, the
vehicle as well as the goods, which form the subject matter of Ext.P4
shall be released to the petitioner forthwith. This will be without
prejudice to the right of the respondent to pursue the adjudication
proceedings, if any, which shall be finalised in accordance with law,
as expeditiously as possible, at any rate within two months from the
date of receipt of a copy of this judgment.
The Writ Petition is disposed of as above.
P.R.RAMACHANDRA MENON
JUDGE
ab