The petitioner who is a registered dealer under the Kerala Value Added Tax Act, is aggrieved of the detention of goods brought by the petitioner which was detained by the respondent issuing Ext.P3 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein. 2. The learned Government Pleader appearing for the respondents submits on instructions and with reference to the materials on record that, the impugned notice was issued on noting the defect as mentioned in Ext.P3 in the following terms:
“The vehicle with goods has been intercepted at Walayar CTCP premises. On physical verification of the goods being transported in the vehicle, it is understood that the quantity and size of the goods shown in the documents accompanied and that actually being transported are not 'one and same' and they are not identical and there exist wide difference between the two. For example only 2.44x1.22m size of 18mm plywood has been billed in the documents whereas on physical verification it is found that 2.14x1.22 sizes of 18mm plywood in addition to other sizes which are not billed are rejected and the value of the whole load estimated and so demanded.”
W.P.C. No.34082 of 2014 -2-
3. 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. P3 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 possible at any rate, within 'three months' from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the respondent for further steps.
Writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
sj