IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 15TH NOVEMBER 2011 / 24TH KARTHIKA 1933 WP(C).No. 30335 of 2011(N) --------------------------------- PETITIONER(S): ------------------------ M/S.METSO MINERALS INDIA (PVT.)LTD., 24, RIVER VIEW BUILDINGS, SOUTH CHALAKUDY, THRISSUR DISTRICT, REPRESENTED BY PRADEEP KHATRI, MANAGER-INDIRECT TAXATION. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, CHALAKUDY.680 307. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR 678 624. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.30335/2011 APPENDIX PETITIONER'S EXHIBITS P1:- PURCHASE ORDER FROM THE PETITIONER'S HEAD OFFICE DTD. 28.2.2011. P2:- COPY OF THE INVOICE NO.000025 OF M.S.AMBIKA TECH ENGG. C.O. MADHYA PRADESH. DTD. 2210.2011. P2(a):- COPY OF THE INVOICE NO.000026 OF M.S.AMBIKA TECH ENGG. CO. MADHYA PRADESH. DTD. 22.10.2011. P3:- COPY OF THE INVOICE RAISED BY THE PETITIONER DTD. 31.10.2011. P4:- COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 26.10.2011. P5:- COPY OF THE REGISTRATION CERTIFICATE ISSUED BY ISSUED TO M/S. POABS ENTERPRISES DTD. 14.12.2010. P6:- COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE IST RESPONDENT TO THE PETITIONER DT. 30.6.2007. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30335 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegations of attempt to evade tax by issuing Ext.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the goods covered by Ext.P4 on the petitioner furnishing a bank guarantee for the amounts covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be so passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/