THAJUDEEN A Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) THE petitioner is aggrieved by the detention of the vehicle and goods made by the first respondent, as per Ext.P1 notice issued under section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent as specified therein.

(2.) THE case of the petitioner is that the petitioner is a registered dealer of furniture and timber under the KVAT Act. During the course of business, certain furniture items were being transported form Kollam to Thiruvananthapuram in the vehicle bearing registration No.KL-8AA-6267, when the same was intercepted by the first respondent, issuing Ext.P1.

(3.) IN such circumstances, this is a matter which requires to be adjudicated by the competent authority so as to bring the true state of affairs. But, for that reason, this Court does not find it necessary to detain the goods as well as the vehicle any further. The same shall be released to the petitioner forthwith, on condition that the petitioner deposits 50% of the security deposit demanded in Ext.P1 and furnishes a simple bond for the balance amount. This will be without prejudice to the rights and liberties of the respondents to pursue the adjudication proceedings, if any, in accordance with the relevant provisions of law, which shall be finalized as expeditiously as possible, at any rate within two months from the date of receipt of copy of this judgment. The writ petition is disposed of as above.