The petitioner is aggrieved by the detention of his goods under transport. The petitioner had purchased machinery from outside the State at concessional rate and was transporting the same to its industrial premises. The goods were detained and security deposit was demanded, on the ground that the petitioner's registration certificate did not contain the said machineries and hence, the petitioner was not entitled to purchase the same at concessional rate. 2. The petitioner before this Court produces Ext.P1 application through online for amendment of registration details filed on 06.05.2014, which after inspection was allowed as per Ext.P2 on 30.05.2014. In fact, detention W.P.(C) No. 14239 of 2014 2 itself was on the very same date and since, the application was filed at an earlier date, It is directed that the goods detained, be released on the petitioner executing a simple bond without sureties. Adjudication shall be carried on only if it is found necessary, after verifying with the assessing officer.
With the above direction, the Writ Petition is allowed.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P. A To Judge.