SUVIN M.P. Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) The petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is aggrieved by Ext.P4 detention notice issued to him detaining a consignment of Car washing machines that was being transported at the instance of the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.

(2.) I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

(3.) On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with the following directions: