MARVEL GRANITES Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) Petitioner in this writ petition, who is a registered dealer, is seeking direction for release of the goods as well as the vehicle which was intercepted and detained pursuant to Ext.P3 notice issued under Section 47 (2) and Ext.P4 notice issued under Section 69(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). At the time of interception the vehicle was carrying Granite Slabs brought from Bangalore. According to the petitioner, it was an interstate purchase effected on the strength of invoice which accompanied the transport.

(2.) From Ext.P3 it is evident that on interception and physical verification of the goods the detaining authority found that there is considerable variation in the quantity of Granite Slabs transported. Hence, suspecting attempt in evasion of payment of tax, security deposit was demanded. As per Ext.P4, proposal was issued to the owner of the vehicle calling for submitting objection if any against the imposition of penalty under Section 69(1).

(3.) According to learned counsel for the petitioner, the allegations in Exts.P3 & P4 are not true and correct, because the measurement was not done in a proper manner, excluding the broken slabs.