IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24726 of 2010(M)
1. POLY GLASS ACRYLIC MANUFACTURING CO.(P)
... Petitioner
Vs
1. THE INTELLIGENCE INSPECTOR,SQUAD NO.V,
... Respondent
2. THE INSPECTING ASSISTANT COMMISSIONER
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :06/08/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No.24726 of 2010-M
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Dated this the 6th day of August, 2010.
J U D G M E N T
The petitioner is a trader in Haryana, who imported some
goods from China to Kochi, from where it was being taken to
Haryna in vehicle bearing No.KL 08 AH 5156, when the same was
intercepted on the way on 22.7.2010 by the concerned respondent,
issuing Ext.P2 under Section 47(2) of the KVAT Act, doubting
evasion of tax and demanding security deposit to the extent as
specified therein.
2. The learned counsel for the petitioner submits that, even
though the factual position has been sought to be explained by
filing Ext.P3 objection, the same has not been properly considered
by the concerned respondent and the detention still continues,
which made the petitioner to approach this Court.
3. The learned Government Pleader, with reference to the
materials on record submits that, this is a clear instance of evasion
of tax, which made the respondents to demand security deposit vide
Ext.P2. The insinuating circumstances noted in Ext.P2 are also
W.P(C) No.24726 of 2010-M 2
specifically referred to by the learned Government Pleader.
However, this Court finds that this a matter which requires to be
adjudicated by the concerned authority, in accordance with the
relevant provisions of law.
4. The learned counsel for the petitioner submits that, the
petitioner is ready and willing to have the goods unloaded at the
place pointed out by the respondents, so as to have the vehicle
released, simultaneously pointing out that the petitioner shall meet
the necessary expenses in this regard.
5. In the above circumstances, there will be a direction to
cause the materials to be off-loaded at the proper place to be
pointed out by the respondents, forthwith, at any rate within two
days from the receipt of a copy of this judgment and the vehicle
shall be released accordingly. This will be without prejudice to the
right of the respondents to pursue the adjudication proceedings, if
any, which shall be finalised, in accordance with law, as
expeditiously as possible, at any rate within one month from the
date of receipt of a copy of this judgment.
The Writ Petition is disposed of.
P.R.RAMACHANDRA MENON
JUDGE
W.P(C) No.24726 of 2010-M 3
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