IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 37799 of 2007(Y)
1. M/S. STAR PANELS & CELLINGS,
... Petitioner
Vs
1. INTELLIGENCE INSPECTOR,
... Respondent
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :19/12/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) 37799 of 2007
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Dated: December 19, 2007
JUDGMENT
The detention of goods as per Ext.P5 is under challenge.
Irregularities noticed appears to be that certain informations have
not been furnished by the petitioner and for that reason, evasion of
tax was suspected and that led to the detention.
2. Learned counsel for the writ petitioner submits that the
petitioner is a registered dealer. Ext.P3 liability certificate is also
referred and it is contended that the petitioner was executing
certain works at the site of M/s. Tata Elxsi Ltd. and that there was
no sale. Petitioner submits that tax is also deducted. In view of
this, according to the petitioner, there was no justification for the
detention of the goods as ordered by Ext.P5.
3. Having regard to the submissions that are made, the
matter requires adjudication and, pending such adjudication, there
is no necessity for detaining the goods having regard to the fact
that petitioner is a registered dealer.
WP(C) 37799/2007
Page numbers
4. Therefore I dispose of the writ petition directing that the
goods detained as per Ext.P5 shall be released to the petitioner on
furnishing security without prejudice to the right of the department
to continue enquiry in pursuance to Ext.P3.
ANTONY DOMINIC, JUDGE
mt/-