IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 25TH JULY 2011 / 3RD SRAVANA 1933 WP(C).No. 20136 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ ADVANCED CONSTRUCTION TECHNOLOGIES (P) LTD., DOOR NO.29/1415A & 29/1415B, D.S & SONS COMPLEX, VYTTILA, KOCHI-682 019, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.GIRISH.V.B. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPT. OF COMMERCIAL TAXES, MALAPPURAM - 687 331. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR - 687 263. R1 & R2 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20136/2011 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION IN FORM NO.4. P2: COPY OF THE DELIVERY CHALLAN NO.VCE/MDC/0081/2011-12 DTD. 18/07/2011. P3: COPY OF E-SUGAM FORM NO.1739335132 DTD. 18/07/2011. P4: COPY OF THE NOTICE NO.VC NO.303/11-12/IO.V.MPM. DTD.19/07/2011. P5: COPY OF THE OBJECTION LETTER DTD. 20/07/2011. P6: COPY OF THE INVOICE NO.VCE/BLR/0208/2010-11 DTD. 28/07/2010. P7: COPY OF L.R.NO.9463577 DTD. 28/07/2010 OF M/S.PRAKASH PARCEL SERVICE. P8: COPY OF PRODUCT FAILURE REPORT NO.ACT/EXE/09/643/2011 DTD. 26/05/2011. P9: REPLACEMENT REQUISITION REPORT CALL ID NO.108729 27/05/2011. P10: LETTER DTD. 20/07/2011 ISSUED BY THE CONSIGNOR. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.20136 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of July, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 1st respondent on allegation of attempt to evade tax. Ext.P4 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P4 till the proceedings pursuant to Ext.P4 are completed. The petitioner is challenging Ext.P4 and seeks release of the goods and vehicle. This is opposed by the learned Government Pleader. 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 giving a cash security for 50% of the amounts covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.20136 of 2011 -2- proceedings pursuant to Ext.P4, as expeditiously as 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/