IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20673 of 2011(H) -------------------------- PETITIONER(S): --------------------- ITMA HOTELS INDIA PVT.LTD., REGISTERED OFFICE, XXV - 96 EDAPPALLY P.O., KOCHI, KERALA - 682024 REPRESENTED BY ITS MANAGING DIRECTOR, MRS.MERIN JOSE. BY ADVS. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH DR.K.P.PRADEEP SRI.KURYAN THOMAS RESPONDENT(S): ----------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, DEPARTMENT OF COMMERCIAL TAXES, MANJESHWARAM, KASARAGOD - 670323. 3. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, DEPARTMENT OF COMMERCIAL TAXES, MANJESHWARAM, KASARAGOD - 670323. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20673 of 2011(H) -------------------------------------- APPENDIX -------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE CERTIFICATE OF INCORPORATION IN FORM NO.1 WITH C1 NO.U70101 KL 2008 PTC022067 DATED 14.3.2008 ISSUED BY THE REGISTRAR OF COMPANIES. EXT.P2. COPY OF THE FRESH CERTIFICATE OF INCORPORATION WITH CI NO.U55101 KL2008-PTCO 22067 DATED 23.4.2010 ISSUED BY THE REGISTRAR OF COMPANIES. EXT.P3. COPY OF APPROVAL LETTER NO.5TH-1 (89)/07 DATED 14.02.2011 ISSUED BY THE ASSISTANT DIRECTOR GENERAL (H&R), MINISTRY OF TOURISM, GOVERNMENT OF INDIA. EXT.P4. COPY OF THE INVOICE NO.9990013442 DATED 20.7.2011 ISSUED BY M/S.KOHLER INDIA CORPORATION LVT. LTD. EXT.P5. COPY of the CONSIGNMENT NOTE ISSUED BY THE TRANSPORTER NO.678820 DATED 21.07.2011. EXT.P6. COPY OF THE NOTICE IN FORM NO.17 A NO. OR2164/11-12 DATED 23.07.2011 BY THE SECOND RESPONDENT. EXT.P7. COPY OF THE REPLY NO.ITMA/075/11-12 DATED 23.07.2011 SUBMITTED BY THE PEITIONER TO THE 3RD RESPONDENT. EXT.P8. CPY OF THE FORM N0.16 OWNERSHIP CERTIFICATE DATED 21.07.2011 ISSUED BY THE PETITIONER. RESPONDENT'S EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 20673 of 2011 ================== Dated this the 29th day of July, 2011 J U D G M E N T The petitioner challenges detention of the petitioner's goods and vehicle under Section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. Ext.P6 notice has been issued to the petitioner directing the petitioner to furnish cash security for releasing the goods and vehicle pending further proceedings. The petitioner submits that there is no attempt to evade tax and goods have been purchased for own use of the petitioner. Therefore, the petitioner seeks unconditional release of the goods and vehicle. 2. The learned Government Pleader submits that the petitioner is not a registered dealer and as such, goods cannot be released to the petitioner unless the entire proceedings are over pursuant to Ext.P6. He further submits that if at all this Court is inclined to release the goods and vehicle, that shall be only on the petitioner furnishing bank guarantee as security for such release. 3. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the goods and vehicle covered by Ext.P6 on the petitioner furnishing bank guarantee for the amounts covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, as expeditiously as w.p.c.20673/11 2 possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. The security shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge