IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26159 of 2011(T) ----------------------------------- PETITIONER(S): ------------------------- M/S. BILTECH EXPORTS, KARINKUNNAM P.O., THODUPUZHA, REPRESENTED BY TIS PROPRIETOR, MR.FELIX THOMAS. BY ADV. SRI.JOMY GEORGE SRI.SEBASTIAN THOMAS SRI.P.REJINARK RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR- 678 102. 3. COMMERCIAL TAX OFFICER, THODUPUZHA 686 673. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.26159/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE DTD. 27.9.2011 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26159 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of September, 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. P1 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P1 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 tax demanded and furnishing bank guarantee for the balance amount covered by Ext. P1. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P1 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/