The petitioner is aggrieved by the detention of his goods vide Ext.P4 notice. The allegation against the petitioner is that, there were no documents as contemplated under the KVAT Act to cover the transportation of the goods. Accordingly the respondents have insisted on payment of the security deposit as also the penalty amount imposed on him, as a condition for release of the goods.
2. I have heard the Government Pleader appearing on behalf of the respondent. In the facts and circumstances of the case, I dispose the writ petition with a direction to the respondent to permit clearance of the goods on the petitioner paying 25% of the amount demanded in Ext.P4 and furnishing a simple bond for payment of the balance amount. The respondent shall then follow the procedure for getting the matter adjudicated in terms of the KVAT Act.
In view of the submission of the Government Pleader that there is a dispute as regards whether the petitioner is the W.P.(C)No.12105 of 2014 : 2 :
owner of the goods, the petitioner shall also furnish proof of ownership of the goods as a condition for releasing the same as directed above.
Sd/-
A.K.Jayasankaran Nambiar, Judge.
Bb [True copy] P.A to Judge