WORLD WOOD TIMBER MERCHANT Vs. AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE interception of the goods transported by the petitioner involving 'Acacia' logs covered by Exts.P1 to P4 invoices raised in the name of concerned consumers doubting evasion of tax and demanding security deposit as specified therein, made the petitioner to approach this Court by filing this writ petition.

(2.) THE petitioner is a registered dealer under the KVAT Act on the files of Commercial Tax Officer, Manjeri. 68 'Acacia' polls were purchased by the petitioner and they were in turn sold to four different consumers vide Ext.P1 to P4 dated 8.8.2012. The goods were loaded in the vehicle bearing No.KL 02 J 9988 and they were sought to be transported to the destination also on the strength of Ext.P5 Forest Pass. It was in the course of transit as above, that the goods were intercepted by the respondent on 9.8.2012 issuing Ext.P6 notice under Section 47(2) of the KVAT Act which hence is under challenge in this writ petition.

(3.) HEARD the learned Government Pleader as well, who submits that the correctness of the factual position as sought to be projected by the petitioner is a matter to be adjudicated. But, for that reason, the goods need not be detained any further and the same shall be released to the petitioner forthwith, on executing a 'simple bond' without sureties. This shall be without prejudice to the rights and liberties of the respondent to proceed with the adjudication proceedings, which shall be completed in accordance with the relevant provisions of law, as expeditiously as possible. Writ petition is disposed of.