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Judgment
Surendra Mohan, J.—The appellant has filed this appeal challenging the judgment of the learned Single Judge in W.P. (C) 8479/2012 disposing of the same. According to him, he had transported certain industrial measuring equipments with all the necessary transport documents. It has been found by the learned Single Judge that though the petitioner had transported the equipments, on inspection the same was not found to be accompanied by proper documents as stipulated by law. Therefore, Ext.P6 notice had been issued u/s 47(3) of the Kerala Value Added Tax Act (KVAT Act for short). The equipments were also detained. It was challenging the said detention that the petitioner had filed the writ petition. This Court found that there was no material or evidence to show that the equipments were accompanied by proper documents while transporting them. Therefore, this Court declined to interfere with the demand in Ext.P6 and the writ petition was disposed of directing the petitioner to furnish bank guarantee as security, in terms of the demand in Ext.P6.
According to the counsel for the petitioner, Exts.P6 and P7 documents show that all the necessary details required by law were available in the said documents and that the said documents had accompanied the equipments while they were being transported. The above facts are disputed by the learned Govt. Pleader. We are not able to ascertain whether the equipments were in fact accompanied by proper documents necessary for transportation, as contended. For the above reason, we are not inclined to take a different view. As rightly held by the learned Single Judge the petitioner has to furnish the bank guarantee as security in terms of Ext.P6. We do not find any grounds to interfere with the said direction issued by the learned Single Judge. This writ appeal is accordingly dismissed.