IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34572 of 2011(V) -------------------------- PETITIONER(S): ---------------------- KINGSLIN RAJ. T., NO. 23/6 D1, VARADARAIAPURAM, CUMBAM, TAMILNADU, PIN – 625 516. BY ADVS. SRI. S. ABU BAKER KUNJU SRI. P. D. BRROONO RESPONDENT(S): ------------------------ THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, DEPARTMENT OF COMMERCIAL TAXES, ARYAYANKAV. PIN – 691 310. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 34572 of 2011(V) APPENDIX PETITIONER'S EXHIBITS EXT. P1 COPY OF THE VAT INVOICE NO. U/986222692 DATED 30.11.2011 ISSUED BY TATA MOTORS LIMITED, CALICUT. EXT. P2 COPY OF THE FORM 22 AND FORM 22(A) ISSUED BY TATA MOTORS LIMITED HOSUR. EXT. P3 COPY OF THE TAX INVOICE NO ABTI n M-1112-040300 DATED 30.11.2011. EXT. P4 COPY OF THE SALE CERTIFICATE ISSUED BY ABT INDUSTRIES LIMITED DATED 30.11.2011. EXT. P5 COPY OF THE TEMPORARY CERTIFICATE OF REGISTRATION DATED 17.12.2011. EXT. P6 COPY OF THE INSURANCE COVER NOTE NUMBER 002300942991 OF HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, DATED 02.12.2011. EXT. P7 COPY OF THE NOTICE IN FORM NO. 17A IN OR NO. 2188/2011-12 DATED 17.12.2011. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S.SIRI JAGAN, J. ================== W.P.(C).No. 34572 of 2011 ================== Dated this the 22nd day of December, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P7 notice directing the petitioner to give security deposit for the amounts covered by Ext.P7. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P7 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner 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 - : 2 :-