Release of detained excavator conditioned on prompt revision and interim relief against appellate order

An excavator detained in proceedings under the Kerala Value Added Tax Act was to be released following the Tribunal's setting aside of the penalty order, but the Department stated it intended to seek revision. The Court allowed a limited 15-day window for the Department to file revision and obtain appropriate interim orders. If no revision and interlocutory protection were secured within that period, the petitioner was entitled to release of the excavator.

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Issues: Whether the petitioner was entitled to release of the excavator pending the Department's proposed revision against the appellate order.

Analysis: The excavator had been detained in proceedings under Section 47 of the Kerala Value Added Tax Act, 2003, and the Tribunal had set aside the penalty order. The petitioner sought release after obtaining the Tribunal order, while the Department stated that it intended to challenge that order in revision. The Court took note that the petitioner had already applied for release and that the Department could pursue the revisional remedy without unnecessary delay. A limited period was therefore granted to enable the Department to file revision and obtain appropriate interlocutory orders.

Conclusion: The petitioner was entitled to release of the excavator if the Department failed to file revision and secure appropriate interim orders within 15 days.

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