IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14502 of 2010(K)
1. CARRIER AIRCONDITIONING & REFRIGERATION
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER,
... Respondent
2. THE INTELLIGENCE INSPECTOR,
3. INSPECTING ASSISTANT COMMISSIONER
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice A.K.BASHEER
Dated :13/05/2010
O R D E R
A.K.BASHEER, J.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
W.P.(C)No.14502 OF 2010
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 13th day of May 2010
JUDGMENT
The grievance of the petitioner, who is a registered dealer under the
Kerala Value Added Tax Act, is that its goods have been detained by
respondent No.2 illegally and without any valid or justifiable reasons and
demanded the petitioner to remit a sum of Rs.1,55,035/- as a condition
precedent for release of the same. Various reasons have been cited by
respondent No.2 in Ext.P4 for detention of the goods. Learned counsel for the
petitioner contends that it was only a transfer of goods from one godown to
another and that the reasons stated by respondent No.2 in Ext.P4 are wholly
untenable.
2. I do not propose to deal with the contentions raised by the parties at
this stage. Necessarily the statutory authority has to decide the issue.
However, in the meanwhile, respondent No.2 is directed to release the goods
to the petitioner on its executing a simple bond for the amount demanded
under Ext.P4. The statutory authority shall decide the issue strictly on its
merit and in accordance with law within two months from the date of receipt
of a copy of this judgment.
Writ petition is disposed of.
(A.K.BASHEER, JUDGE)
jes