IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 8TH AUGUST 2011 / 17TH SRAVANA 1933 WP(C).No. 17988 of 2011(W) ------------------------------------ PETITIONER: ------------------- SHABAB P., AGED 30 YEARS, S/O.ABDULLA, 4/432, AHLIMA, MAHE. BY ADV. SRI.S.ABU BAKER KUNJU RESPONDENT: -------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682016. BY SRI. BIJOY CHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ln WP(C).No. 17988 of 2011(W) APPENDIX EXHIBIT P1 : TRUE COPY OF THE FOREST PASS NO.7 DATED 14.10.2010 NAGALAND FOREST DEPARTMENT THE LICENSE FEE EXHIBIT P2 : TRUE COPY OF THE SALE BILL NO.2 DATED 12.09.2010 DKR.ZELANG AGARWOOD COMPANY. EXHIBIT P2(A) : TRUE COPY OF THE SALE BILL NO.96 DATED 11.12.2010 BY THE REDA DEVELOPMENT SOCIETY EXHIBIT P3 : TRUE COPY OF NOTICE NO.OR-II-409/2011-12 DATED 01.07.2011 OF THE RESPONDENT EXHIBIT P4 : TRUE COPY OF INVOICE NO.2038 DATED 01.07.2011 OF RAMADA RESORT EXHIBIT P5 : TRUE COPY OF NOTICE NO.OR-II-409/2011-12 DATED 2.07.2011 OF THE RESPONDENT U/S 46(3) EXHIBIT P6 : TRUE COPY OF NOTICE NO OR-II-409/2011-12 DATED 02.07.2011 OF THE RESPONDENT U/S 69(1) RESPONDENT'S EXHIBITS: ANNEXURE R1(a) : TRUE COPY OF THE VISITING CARD ANNEXURE R1(b) : TRUE COPY OF THE VISITING CARD ANNEXURE R1(c) : TRUE COPY OF THE DETAILS TAKEN FROM THE INTERNET ANNEXURE R1(d) : TRUE COPY OF THE PHOTOGRAPH TAKEN AT THE TIME OF PHYSICAL VERIFICATION ANNEXURE R1(e) : TRUE COPY OF THE PHOTOGRAPH TAKEN AT THE TIME OF PHYSICAL VERIFICATION ANNEXURE R1(f) : TRUE COPY OF THE PHOTOGRAPH TAKEN AT THE TIME OF PHYSICAL VERIFICATION ANNEXURE R1(g) : TRUE COPY OF THE PHOTOGRAPH TAKEN AT THE TIME OF PHYSICAL VERIFICATION ANNEXURE R1(h) : A TRUE COPY OF THE STATEMENT DATED 01.07.2011 ANNEXURE R1(i) : A TRUE COPY OF THE MAHAZAR PREPARED FOR THE DETAILS OF THE GOODS AND VEHICLE. ANNEXURE R1(j) : A TRUE COPY OF THE PHYSICAL VERIFICATION REPORT. /TRUE COPY/ P.A.TO JUDGE S.SIRI JAGAN, J. ---------------------------- W.P.(c) No. 17988 of 2011 --------------------------------- Dated this the 8th day of August, 2011 JUDGMENT Goods and vehicle to the petitioner has been detained under the Kerala Value Added Tax Act on an allegation of attempt to evasion of tax. Petitioner filed this Writ Petition challenging the detention seeking the following reliefs. i) To quash Exhibits P3, P5 and P6 as ultravires of the provisions of Kerala Value Added Tax Act 2005 and violative of the principles of natural justice and the Constitution of India, to issue appropriate writ or direction to the respondents to release the goods and vehicle without collecting security deposit. ii) To issue any such other writ order or direction this Honourable Court deems fit in the circumstances of the case; and iii) To award the cost of petition. 2. Counsel for the petitioner now submits that the petitioner would be satisfied with a direction to the Appropriate Authority under the Act to complete the proceedings pursuant to the detention, expeditiously. W.P.(c) No. 17988 of 2011 2 3. Having heard the learned Government Pleader also, I dispose of the Writ Petition with a direction to the Appropriate Authority under the Act to complete the proceedings initiated by Ext.P3 expeditiously, at any rate, within one month from the date of receipt of a copy of this judgment. S.SIRI JAGAN,JUDGE ln /TRUE COPY/ P.A.TO JUDGE