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2016 (5) TMI 1432 - KERALA HIGH COURTDetention of goods with vehicle - Section 47(2) of the KVAT Act - Held that: - In Interfield Laboratories v. State of Kerala [2015 (9) TMI 1538 - KERALA HIGH COURT] this Court held that the officer in charge of the notified area or the empowered officer can invoke the provisions under sub-section (2) of Section 47 of the KVAT Act, if he has reason to suspect that goods under transport are not covered by proper and genuine documents or that any person transporting the goods is attempting to evade payment of tax due under the said Act - the finding in Ext.P4 notice is that the consignment was not accompanied by any documents. In such circumstances, the 1st respondent cannot be found fault with in intercepting the goods and issuing Ext.P4 notice under Section 47 (2) of the Act. If the petitioner is aggrieved by Ext.P4 notice, it is for him to file an appropriate objection before the 1st respondent, along with supporting materials - Pending adjudication, the goods detained pursuant to Ext.P4 notice shall be released to the petitioner, on the petitioner depositing 50% of the total amount demanded in Ext.P4 and furnishing adequate security to the satisfaction of the 1st respondent for the balance sum in the form of a simple bond, with sureties.
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