IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24670 of 2010(G)
1. PONNU FOODS PRODUCTS,AILARA P.O.,
... Petitioner
Vs
1. STATE OF KERALA, REP.BY SECRETARY TO
... Respondent
2. INTELLIGENCE OFFICER,
3. ASSISTANT COMMISSIONER (ASSESSMENT)
For Petitioner :SRI.S.SHARAN
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.24670 of 2010-G
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Dated this the 6th day of August, 2010.
J U D G M E N T
The petitioner is before this Court aggrieved of the detention
of the goods transported by the petitioner through ‘Railways’,
issuing, Ext.P3 notice 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, the
reasons shown in Ext.P3 for detention are not correct or sustainable
and that the petitioner, though has offered explanation, as borne by
Ext.P4, it has not been properly considered by the concerned
respondent, who has issued Ext.P5 and the detention still continues,
which made the petitioner to approach this Court seeking for
immediate interference.
3. The learned Government Pleader appearing for the
respondents submits with reference to the materials on record that,
there is clear violation of relevant Rules, in so far as the requisite
documents contemplated under Section 46(3) did not accompany
W.P(C) No.24670 of 2010-G 2
the transport. Further, there is much difference with regard to the
weight of the commodity transported and also the rate. It was in
the said circumstances, that evasion of tax was doubted demanding
security deposit vide Ext.P3, which is stated as within four walls of
the law and not assailable under any circumstances.
4. Considering the facts and circumstances, this Court does
not find it necessary to detain the goods any further and the same
shall be released to the petitioner on condition that the petitioner
satisfies 50% of the security deposit shown in Ext.P3, either by way
of ‘Bank Guarantee’ or as ‘cash’ and executes a ‘simple bond’ in
respect of the balance amount. On satisfying the said requirement,
the goods shall be released to the petitioner forthwith. 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
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
