IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24067 of 2011(G) -------------------------- PETITIONER(S): --------------- M/S.SREE VENKATESHWARA ASSOCIATES, 1/250,S.N.PRESS BUILDING,PARUR JUNCTION, N.H.47,ALWAYE,ERNAKULAM DISTRICT, REPRESENTED BY DR.MUKESH,MANAGER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, ALUVA PIN 683 101. 2. INLELLIGENCE INSPECTOR, SQUARD NO.III,DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA 683 101. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24067/2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER'S EXT.P2 COPY OF INVOICE NO.2610 OF M/S.AYURVEDA ONE MARKETING SERVICES,BANGALORE. EXT.P3 COPY OF NOTICE IN FORM NO.17A ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS NIL sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24067 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle on the petitioner depositing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, 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 passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2