The goods being transported in the vehicle bearing No. TN.39F/9495 were intercepted and detained on 06.10.2014 by the respondent/Intelligence Inspector under Section 47(2) of the KVAT Act. The contention of the petitioner is that the goods-i.e. a Concrete block making machine was transported only for the purpose of commencing a manufacturing unit under SSI Scheme and that it was not transported during the course of any business; and further that the registration under the KVAT Act was not required at the time of transportation of the above goods since the petitioner had not started the manufacturing unit then.
2. Heard the learned Government Pleader, who submits with reference to the details on record that there was every reason to believe that the goods (concrete block making machine) transported was for large scale industrial manufacturing Unit meant for commercial production of concrete blocks and that since the dealer is not a registered dealer under the KVAT Act, there was an attempt to evade payment of tax without taking any registration under the Act.
W.P.(C)No.27429 OF 2O14 2
3. This Court does not propose to go into the merits of the case, as the matter requires to be finalised by way of adjudication proceedings. However, this Court does not find it necessary to detain the goods any further and the same shall be released to the petitioner on condition that the petitioner furnishes a 'simple bond' without sureties, for the amount shown in Ext.P4. It is made clear that this will be without prejudice to the rights of the respondent to pursue the adjudication proceedings, which exercise shall be completed in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
The Writ Petition is disposed of as above.
P.R.RAMACHANDRA MENON JUDGE lk