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Judgment
P.R. Ramachandra Menon, J.
APPENDIX
PETITIONERS EXHIBITS
P1
Copy of The Registration Certificate Dated 11-5-2007 Issued By The 2nd Respondent
P2
Copy of The Latest Return for The Quarter April to June 2012 Filed Before the Assessing Authority
P3
Copy of The Invoices Nos. 5146/2012-13 Dated 23-7-2012 Issued By M/S. Famous Piped Gas Equipments
P4
Copy of The Invoice No. 4787 Dated 27/7/2012 of M/S. H.R.Traders, Mumbai
P5
Copy of The Sale Invoice Nos. 077/12-13 of M/S. Bhimra Products, Mumbai
P6
Copy of The Notice Nos.353/12-13 Dated 29-7-2012 Issued By The 1st Respondent
P7
Copy of The Notice Nos. 355/12-13 Dated 27-7-2012 Issued By 1st Respondent
P8
Copy of The Notice Nos.352/12-13 Dated 29/7/2012 Issued By 1st Respondent
P9
Copy of The Reply Dated 7-8-2012 With Acknowledgment.
RESPONDENTS EXHIBITS
NIL
The petitioner is a registered dealer, both under the KVAT Act and CST Act as borne by Ext.P1 ''Certificate of Registration''. According to the petitioner, the petitioner is engaged in works contract, mainly dealing with LPG equipments and accessories. In the course of business operations as above, the petitioner purchased the requisite materials as per Exts.P3, P4 and P5 invoices from the consignor in Mumbai and they were being transported in the vehicles bearing No. KA 22 A 4906 & MH 11 AC 1546, when it was intercepted by issuing Exts.P6, P7 and P8 notices doubting evasion of tax and demanding security deposit which is forming the subject matter of challenge in this writ petition. The Learned Counsel for the petitioner submits that, though the petitioner sought to substantiate the position by filing Ext.P9 reply, it did not turn to be fruitful and hence seeks for indulgence of this Court to solve the situation.
Heard the learned Government Pleader as well. After hearing both the sides, this Court finds that there is considerable force in the submissions made from the part of the petitioner, in so far as Ext.P1 ''Certificate of Registration'' refers to various LPG/LNG/CNG insulating equipments and systems (works contract). However, whether there was any attempt to evade the tax, can be brought to light only in the course of adjudication proceedings. But, for that reason, the goods need not be detained any further and the same shall be released to the petitioner forthwith, on executing a ''simple bond'' without sureties. This shall be without prejudice to the rights and liberties of the competent authority to pursue the adjudication proceedings, which shall be completed in accordance with the relevant provisions of law, as expeditiously as possible.
Writ petition is disposed of.