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Judgment
The petitioner is aggrieved with Exhibit P1 detention of
motor cycles, which, according to the petitioner, were being
transported to Adoor. The contention of the petitioner is that the
transport, comprised of motor cycles, to the dealers at Alappuzha and
Adoor. While the motor cycles to the Alappuzha dealer were
unloaded, the documents relating to the Adoor dealer were handed
over to the Alappuzha dealer. Hence, when the vehicle was detained
as per Exhibit P1, the vehicle contained only the documents with
respect to the motor cycles transported to the Alappuzha dealer. The
petitioner has produced both the invoices along with the writ petition.
In the circumstances as stated hereinabove, without
expressing any opinion on the allegation of attempt to evade tax, it is
directed that the vehicle and goods shall be released, on the
petitioner executing simple bond, for the security deposit demanded,
without solvent sureties. The adjudication proceedings shall be
continued, untrammelled by the fact that this Court had so directed
release of the vehicle and goods.
The writ petition is disposed of as above.