IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34786 of 2011(W) ---------------------------------------- PETITIONER(S): ------------------------- M/S. ANNA TRADE LINKS, CC/29/380A IA 828/380A IB, THYKOODAM, N.H.VYTTILLA, VYTTILA.P.O., COCHIN-682 019. REPRESENTED BY ITS MANAGING PARTNER BIJU ANTONY. BY ADV. SRI.P.V.PAULSON RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR, DEPARTMENT OF COMMERCIAL TAXES, INTELLIGENCE SQUAD, MATTANCHERY AT KARUKUTTY.PIN-683 576. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.34786/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE UNDER KAVT ACT IN FORM NO.4 DATED 14/10/2011. P2 COPY OF THE MONTHLY RETURN OF OCTOBER 2011 DATED 26/11/2011. P3 COPY OF THE INVOICE NO.191103010005506 DATED 07/12/2011. P4 COPY OF THE BILL OF ENTRY FOR HOME CONSUMPTION NO.28522 DATED 14/12/2011. P5 COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO.32071113606/11- 12/20 DATED 16/12/2011. P6 COPY OF THE NOTICE NO.OR 2014/2011-12 DATED 17/12/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 34786 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P6 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P6 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P6 and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 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 security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/