The goods belonging to the petitioner were detained in transit alleging discrepancy in the documents that were used to support the transportation for the purpose of the Kerala Value Added Tax. By Ext.P1 notice issued under Section 47(2) of the Kerala Value Added Tax Act, the petitioner has been directed to deposit an amount of Rs.4,52,174/- as a condition for release of his goods. I have heard the learned counsel for the petitioner as also the learned Government pleader for the respondents. In the facts and circumstances of the case and considering the fact that the petitioner is a registered dealer and also the fact that Ext.P4 declaration in Form No.8F had been submitted by the petitioner before the date of seizure, I am inclined to dispose the writ petition with a direction to the 1st respondent to release the goods on payment of 25% of the security deposit ordered and on the petitioner furnishing a simple bond without surety for the balance amount. The deposit so made shall be W.P.(C).No.12158/2014 2 subject to the adjudication proceedings to be carried out by the competent authority under the Kerala Value Added Tax Act.
A.K.JAYASANKARAN NAMBIAR JUDGE prp