IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28989 of 2011(W) --------------------------------------- PETITIONER: ------------------- M/S. BHIMA & BROTHER, JEWELLERS, MULLACKAL, ALAPPUZHA - 688 011, REP. BY ITS MANAGING PARTNER. BY ADV. SRI.ANIL K.NARENDRAN. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES (SPECIAL CIRCLE), CIVIL STATION BUILDING, ALAPPUZHA - 688 001. 3. THE INTELLIGENCE INSPECTOR, SQUAD.NO.V, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, PERUMANNOOR, ERNAKULAM - 682 015. 4. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT - 678 624. R1 TO R4 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.28989/2011-W: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE CERTIFICATE OF REGISTRATION DTD. 04/05/2007, ISSUED TO THE PETITIONER, UNDER RULE 17(14) OF THE KERALA VALUE ADDED TAX RULES, 2005, BY THE R.2. EXT.P.2: COPY OF THE PURCHASE ORDER DTD. 12/08/2011 PLACED BY THE PETITIONER WITH M/S. FLORA MARMO INDUSTRIES PRIVATE LIMITED. EXT.P.3: COPY OF THE FORM NO.16 DTD. 16/08/2011 ISSUED BY THE PETITIONER FOR TRANSPORTING 3250 SQ. FT. MARBLE. EXT.P.4: COPY OF THE FORM NO.16 DTD. 16/08/2011 ISSUED BY THE PETITIONER FOR TRNSPORTING 3315 SQ. FT. MARBLE. EXT.P.5: COPY OF THE CHELLAN CUM TAX INVOICE DTD. 13/09/2011 RAISED BY M/S. FLORA MARMO INDUSTRIES PRIVATE LIMITED REGARDING SALE OF 3250 SQ. FT. MARBLE TO THE PETITIONER. EXT.P.6: COPY OF THE NOTICE DTD. 22/09/2011 ISSUED BY THE COMMERCIAL TAX INSPECTOR, MANJESHWAR CHECK POST, TO THE PETITIONER. EXT.P.7: COPY OF THE PROCEEDINGS DTD. 22/09/2011 OF THE COMMERCIAL TAX INSPECTOR, MANJESHWAR CHECK POST. EXT.P.8: COPY OF THE CHELLAN CUM TAX INVOICE DTD. 20/10/2011 RAISED BY M/S. FLORA MARMO INDUSTRIES PRIVATE LIMITED REGARDING SALE OF 3282.380 SQ. FT. MARBLE TO THE PETITIONER. EXT.P.9: COPY OF THE NOTICE DTD. 27/10/2011 ISSUED BY THE R.3. TO THE PETITIONER. EXT.P.10: COPY OF THE EXPLANATION DTD. 27/10/2011 SUBMITTED BY THE PETITIONER BEFORE THE R.3. EXT.P.11: COPY OF THE EXPLANATION DTD. 28/10/2011 SUBMITTED BY THE PETITIONER BEFORE THE R.3. EXT.P.12: COPY OF THE PROCEEDINGS DTD. 28/10/2011 OF THE R.4. EXT.P.13: COPY OF THE BUILDING PERMIT DTD. 04/04/2011 PRODUCED BY THE PETITIONER BEFORE THE R.3. ON 27/10/2011, ALONG WITH THE ENDORSEMENTS MADE AT THE CHECK POSTS AT KASARAGOD AND WALAYAR. EXT.P.14: COPY OF THE RELEVANT PORTION OF THE BUILDING PLAN FOR BHIMA GOLD, PALAKKAD, ALONG WITH THE ENDORSEMENT MADE AT MANJESHWAR CHECK POST AND ENDORSEMENT OF THE R.4. DTD.28/10/2011. EXT.P.15: COPY OF THE CERTIFICATE DTD. 20/09/2011 ISSUED BY THE VILLAGE OFFICER, YAKKARA, ALONG WITH THE ENDORSEMENT MADE AT THE CHECK POST AT KASARAGOD. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28989 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P9 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P9 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P9. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P9, as expeditiously as W.P.(C)No. 28989 of 2011 -2- 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/