The petitioner is a dealer in Chicken within the State of Kerala and is aggrieved by the detention of dressed Chicken transported by him, as is evidenced by Ext.P6. The only reason stated for detention is the intimation received from the Assessing Officer regarding the arrears due from the Petitioner. In fact, sub-section (4) of Section 47 of the Kerala Value Added Tax Act, 2003 (for short 'the Act'), enables detention of goods of a dealer who is in default of payment of any tax or any other payment due under the Act and on such detention, goods shall be released on realizing the tax in respect of the goods transported. In the present case, it is evident from Ext.P5 that advance tax was paid and the goods are transported after payment of such advance tax. Further more, by Ext.P8, the WP(C).14027/2014 2 Assessing Officer has intimated the Deputy Commissioner, Ernakulam of the entire arrears of the dealer including the penalty remitted. In such circumstances, there shall be a direction to the 1st respondent to release goods to the petitioner, on execution of simple bond without surety, expeditiously on production of a certified copy of this judgment. Writ petition disposed of.
K.VINOD CHANDRAN, Judge Mrcs