IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 20565 of 2011(U) --------------------------------------- PETITIONER(S): ------------------------ BABU SUNNY, S/O.ABRAHAM SUNNY, RESIDING AT ELENJIKKAL HOUSE, KUTHUKUZHY P.O., KOTHAMANGALAM, ERNAKULAM DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678624. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA AT VIKAS BHAVAN P.O., TRIVANDRUM-695001. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN-695001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.C. NO.20565/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE DTD. 23.7.2011 ISSUED BY THE IST RESPONDENT. P2:- COPY OF THE SALE BILL DTD. 22.7.2011 ISSUED BY THE CONSIGNOR. P3:- COPY OF THE DELIVERY CHALAN NO.1170 DTD. 22.7.2011 ISSUED BY THE CONSIGNOR. P4:- COPY OF THE DELIVERY NOTE NO.193 DT. 22.7.2011 ISSUED BY THE CONSIGNOR. P5:- COPY OF THE CERTIFICATE ISSUED BY THE VILLAGE OFFICER, KOTHAMANGALAM. P6:- COPY OF THE CERTIFICATE OF OWNERSHIP ISSUED INFORM 16 UNDER THE KVAT. RULES. P7:- COPY OF THE ELECTION IDENTITY CARD ISSUED BY THE COMPETENT AUTHORITY. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S.TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20565 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of July, 2011. J U D G M E N T The petitioner's goods and vehicle have been detained under Section 47(2) of the Kerala Value Added Tax Act alleging attempt to evade tax. Ext.P1 notice has been issued directing the petitioner to give cash security for release of the goods and vehicle pending detailed enquiry. The petitioner challenges the same. According to the petitioner, the goods were accompanied by appropriate documents as provided under the Act and therefore there is no reason for detaining the goods and vehicle and therefore there may be a direction to the 1st respondent to release the goods and vehicle unconditionally. This is opposed by the learned Government Pleader who points out that the reasons for detention of the goods are specifically mentioned in Ext.P1 and therefore even if this Court is inclined to release the goods and vehicle, that shall only be furnishing a bank guarantee for the amounts covered by Ext.P1. 2. Having heard both parties, I dispose of this writ petition with the following directions: The 1st respondent shall release the goods and vehicle of the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext.P1. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P1 and pass final orders as expeditiously as possible at any rate within 3 months from the date of receipt of a copy of this judgment. The W.P(C) No. 20565 of 2011 -: 2 :- security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/