M/S.Kollam Royal Park Hotel & … vs The Commercial Tax Inspector on 2 May, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 13953 of 2008(J)


1. M/S.KOLLAM ROYAL PARK HOTEL & RESORT
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX INSPECTOR,
                       ...       Respondent

                For Petitioner  :SRI.K.J.ABRAHAM

                For Respondent  : No Appearance

The Hon'ble MR. Justice V.GIRI

 Dated :02/05/2008

 O R D E R
                          V.GIRI, J
                        -------------------
                    W.P.(C).13953/2008
                       --------------------
           Dated this the 2nd day of May, 2008

                        JUDGMENT

The goods consigned in favour of the petitioner,

allegedly for the construction of a hotel building

undertaken by the petitioner was detained at Valayar

check post under Ext.P4, requiring the petitioner to

furnish security to the tune of Rs.44,508/-. Same is under

challenge in this writ petition.

I heard learned counsel for the petitioner and the

learned Government Pleader. In my view, the

adjudication of the reasons for detention is necessary. In

the meanwhile goods could be released on condition.

In the result, writ petition is disposed of directing

the respondent to release the goods detained under

Ext.P4, on the petitioner furnishing a bank guarantee or

producing the fixed deposit receipt for the amount which

is mentioned under Ext.P4. Immediately on furnishing

such security, goods shall be released to the petitioner.

W.P.(C).13953/2008
2

The adjudication proposed under Ext.P4 shall be

completed within a period of three months from the date

of receipt of a copy of this judgment.

V.GIRI,
Judge

mrcs