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. 31590 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------ M/S. AGS TRANSACT TECHNOLOGIES PVT.LTD.NO.103, K.H.ROAD, 3RD FLOOR, SAMASKRUTHI CHAMBERS, BANGALORE - 560 027, REPRESENTED BY IT'S COCHIN BRANCH MANAGER MR. MOHANDAS. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, THRIPUNITHURA, ERNAKULAM-682 003. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 673 546. R1 TO R3 BY GOVERNMENT 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: Kss WPC.NO.31590/2011 W APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THIS PURCHASE ORDER LODGED BY CITY UNION BANK LTD, KUMBAKONAM TO THE PETITIONER'S BANGALORE OFFICE DTD. 12TH OCTOBER,2011. P2: COPY OF THE INVOICE NO.KWH/1112/s101679 DTD. 20/10/2011 ISSUED BY THE PETITIONER'S OFFICE AT RAIGAD, KALAMBOLI, MAHARASHTRA TO THE THRISSUR BRANCH OF THE CITY UNION BANK LTD. AS CONSIGNEE. P2A: COPY OF THE FORM NO.16 CERTIFICATE OF OWNERSHIP ISSUED BY CITY UNION BANK LTD. P2B: COPY OF THE DESPATCHED COURIER RECEIPT ISSUED BY BLUE DART DTD. 21/10/2011. P3: COPY OF THE DETENTION NOTICE NO.OR 4213/9/2011-2012 DTD. 7/11/2011 IN FORM NO.17A UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P4: COPY OF BROCHURE OF THE CURRENCY SORTING MACHINE GENUINE CASH SORT 3. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31590 of 2011 ---------------------------------------------- Dated this the 25th day of November, 2011 JUDGMENT The goods belonging to the petitioner has been detained by the 3rd respondent alleging attempt to evade tax. Ext.P3 notice has been issued to the petitioner directing the petitioner to give cash security for the amount mentioned in Ext.P3 pending further proceedings. The petitioner challenges the same. According to the petitioner, the petitioner is not guilty of attempt to evade tax as alleged and the petitioner has no intention to evade tax also. 2. This is opposed by the learned Government Pleader, who would contend that even if this Court orders release of the goods, that shall be on the petitioner furnishing sufficient security for the amount covered by Ext.P3. 3. Having heard both sides, I dispose of this writ petition with a direction to the 3rd respondent to release the goods covered by Ext.P3 on the petitioner furnishing a bank guarantee for the amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, as W.P.(C)No.31590/11 2 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31590/11 3