IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 15TH NOVEMBER 2011 / 24TH KARTHIKA 1933 WP(C).No. 30437 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------- ONMOBILE GLOBAL LTD., NO.26, BANNERGHATTA ROAD, J.P.NAGAR 3RD PHASE, BANGALORE-560 076, REPRESENTED BY ITS AUTHORISED SIGNATORY BOVAN K.KURIAN. BY ADV. SRI.B.PRAMOD RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 001 R1 TO R3 BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30437/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- TRUE COPY OF THE PRINT OUT OF THE WEB SITE SHOWING THE DETAILS THE PETITIONER'S REGISTRATION UNDER THE KARNATAKA VALUE ADDED TAX ACT. EXHIBIT P2- TRUE COPY OF THE AGREEMENT DATED 5.5.2011. EXHIBIT P3- TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 6.5.2009. EXHIBIT P4- TRUE COPY OF THE INVOICE BEARING NO.2370 DATED 27.10.2011. EXHIBIT P5- TRUE COPY OF THE FORM DATED 27.10.2011 PRESCRIBED U/S.53(2-A) OF KARNATAKA VALUE ADDED TAX ACT. EXHIBIT P6- TRUE COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM NO.16 OF THE KVAT DATED 30.9.2011. EXHIBIT P7- TRUE COPY OF THE DECLARATION DATED 27.10.2011. EXHIBIT P8- TRUE COPY OF THE CONSIGNMENT NOTE NO.236117 DATED 27.10.2011. EXHIBIT P9- TRUE COPY OF THE NOTICE BEARING NO.OR 813/1/2011-12 DATED 29.10.2011 TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30437 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of November, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P9 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P9 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. 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 depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P9 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/