IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28313 of 2011(L) --------------------------------------- PETITIONER(S): ------------------------ M/S. CADILA PHARMACEUTICALS LTD., C.M. COMPLEX, DOOR NO.32/1328-A, KALAVATH ROAD, PALARIVATTOM, COCHIN-682 025, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.MOHAN DAS.G. BY ADV. SRI.MOHAMMED RAFIQ RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, PIN-683 101. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-I, COMMERCIAL TAXES, PERUMANUR, COCHIN-682 015. 3. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 28313 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT.P1(A). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165676 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P1(B). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165764 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P1(C). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165692 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P1(D). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165669 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P1(E). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165643 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P1(F). TRUE COPY OF STOCK TRANSFER NOTE NO.6720165553 DATED 14.10.2011 ISSUED BY THE CONSIGNOR M/S.CADILA PHARMACEUTICALS LTD., DOLKA, AHMEDABAD TO THE PETITIONER. EXT.P2. TRUE COPY OF THE FORM NO.8FA DATED 17.10.2011 DECLARATION GENERATED UNDER RULE 66(6)(BA) OF THE KERALA VALUE ADDED TAX RULES, 2005. EXT.P3. TRUE COPY OF NOTICE NO.O.R.1324/11-12 DATED 17.10.2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT, 2003. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28313 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of October, 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.P3 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P3 till the proceedings pursuant to Ext.P3 is completed. The petitioner is challenging Ext.P3 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.28313 of 2011 -2- proceedings pursuant to Ext.P3, 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/