IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31554 of 2011(T) ---------------------------------------- PETITIONER(S): ----------------------- FIVE STAR METALS (P) LTD., NO.12/1032-C, MOOCHANKUNDU, MUTHALAMADA, PALAKKAD-678 507. REPRESENTED BY ITS MANAGER T. RAMKUMAR. BY ADV. SRI.B.PRAMOD RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31554 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER. EXT.P2: COPY OF THE INVOICE DATED 18/11/2011. EXT.P3: COPY OF THE NOTICE DATED 20/11/2011 ISSUED BY THE 1ST RESPONDENT. EXT.P4: COPY OF THE ACKNOWLEDGMENT OF THE RETURN DATED 10/11/2011 ISSUED TO THE PETITIONER. EXT.P5: COPY OF THE REPRESENTATION DATED 21/11/2011 SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31554 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th 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.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 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 1st respondent to release the goods covered by Ext.P3 on the petitioner furnishing a bank guarantee for the amounts 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 so passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/