IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29138 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------ COASTAL PROJECTS PVT LTD, 37/558, GANESH NIVAS, MUTTATHIL LANE, KADAVANTHRA, KOCHI-682 020. REPRESENTED BY ITS AUTHORISED SIGNATORY P.S.SIVARAMAKRISHNAN. BY ADV. SRI.B.PRAMOD RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.29138/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE DATED 07/04/2007 OF THE PETITIONER UNDER THE KVAT ACT. P2 COPY OF THE ORDER DATED 06/01/2011 ISSUED BY THE KSEB. P3 COPY OF THE REGISTRATION CERTIFICATE DATED 30/11/2007 ISSUED TO THE PETITIONER UNDER THE RAJASTHAN VAT ACT. P4 COPY OF THE REGISTRATION CERTIFICATE DATED 30/11/2007 ISSUED TO THE PETITIONER UNDER THE CST ACT. P5 COPY OF THE WAY BILL DATED 11/10/2011. P6 COPY OF THE OUTWARD CHALLAN DATED 11/10/2011. P7 COPY OF THE DECLARATION DATED 11/10/2011 ISSUED BY THE PETITIONER. P8 COPY OF THE NOTICE DATED 27/10/11 ISSUED U/S 47(2) OF THE KVAT ACT BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29138 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing Ext.P8 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P8 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P8. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P8, as expeditiously as W.P.(C)No. 29138 of 2011 -2- possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/