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2011 DIGILAW 683 (KER)

S. R. S. INDUSTRIES, G. K. MATTOM v. COMMERCIAL TAX INSPECTOR

2011-07-04

S.SIRI JAGAN

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JUDGMENT The petitioner is aggrieved by the detention of their vehicle with goods for alleged attempt to evade tax. According to the petitioner, the petitioner has not tried to evade tax. At the time of admission, this Court directed release of the vehicle and goods by the following interim order : "Heard learned counsel for the petitioner and the Govt. Pleader appearing for the respondent. According to the petitioner the delay in transport occurred due to breakdown of the trailer vehicle and subsequent dispute arose between the transporter and the dealer. It is contended that the documents which accompanied the goods will prove that no attempt of effecting subsequent transport on the basis of very same documents can be made. Considering the fact regarding payment of advance tax and also considering that the petitioner is a registered dealer, I am of the view that pending finalisation of the enquiry the goods can be released on furnishing security Bond. Therefore, there will be an interim direction to the respondent to release the goods along with the vehicle detained by virtue of Exts. P5 and P6 notices, on the petitioner furnishing security Bonds for the value of the deposits demanded thereunder, in the form prescribed under the KVAT Rules, without sureties". Now that the vehicle and goods have been released, what remains to be done is only to direct the competent authority to complete the proceedings initiated by the detention of the vehicle. Accordingly, this writ petition is disposed of in terms of the interim order with a further direction to the competent officer, under the Kerala Value Added Tax Act, to complete the proceedings initiated by the detention of the vehicle, as expeditiously as possible.