The petitioner is aggrieved of the detention of goods brought by him (on the strength of Exts.P1,P2 & P3), which was detained by the 1st respondent/Intelligence Inspector, issuing Ext.P6 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein, which made the petitioner to approach this Court by filing the writ petition. 2. The learned Government Pleader appearing for the respondents submits on instructions and with reference to the materials on record that, due to the defects noted as per Ext.P6, the goods had to be detained in tune with the relevant provisions of law, doubting evasion of tax, and demanding security deposit.
3. The reasons for detention shown are in the following W.P.(C) No. 30418 of 2014 (B) 2 terms:
“The vehicle with goods was intercepted at CTCP Muthanga. On verification of the PTR No.32160762742/14-15/91 dated 29.11.2014, the TIN of the consignee declared at CTCP, Muthanga is bogus even though the consignee is a registered dealer under the KVAT Act; declaring bogus information is and offence; value of the goods estimated at `4,00,000/- and SD demanded.”
4. After hearing both the sides, this Court finds that this is a matter which requires to be finalized by way of adjudication proceedings under Section 47(6) of the KVAT Act. But, for that reason, the goods need not be detained and the same shall be released to the petitioner forthwith, on satisfying '25%' of the security deposit demanded vide Ext.P6 and on executing a 'simple bond' without sureties for the balance amount. This however shall be without prejudice to the rights and liberties of the respondent/competent authority to proceed with the adjudication proceedings, which shall be finalized in accordance with law, as expeditiously as W.P.(C) No. 30418 of 2014 (B) 3 possible at any rate, within 'three months' from the date of receipt of a copy of this judgment.
5. 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.
AMV/17/11/ Sd/- P.R.RAMACHANDRA MENON, JUDGE