IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29746 of 2011(P) ---------------------------------- PETITIONER(S): ------------------- VOLVO AUTO INDIA LIMITED, CC NO.62/2450A 2ND FLOOR, EMIR PLAZA, KALOOR-KATHRIKADAVU ROAD, KOCHI-17, REPRESENTED BY ITS CUSTOMER SERVICE DIRECTOR AND AUTHORIZED SIGNATORY-SHAJI MATHEW. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): -------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678624. 2. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, WALAYAR-678624. BY GOVT. PLEADER SRI. MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 29746/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 2ND RESPONDENT. P2: COPY OF THE INVOICE FOR THE IMPORT OF VOLVO CAR BEARING CHASIS NO.YVIDZ7056B2178636 (XC 60). P2(a):COPY OF THE BILL OF ENTRY . P3: COPY OF THE DELIVERY NOTE IN FORM 15. P3(a):COPY OF THE INWARD CHALLAN. P4: COPY OF THE DELIVERY NOTE IN FORM 15. P5: COPY OF THE DECLARATION CONCERNING THE MOVEMENT OF VOLVO CAR. P6: COPY OF SECTION 47(2) NOTICE ISSUED BY THE 1ST RESPONDENT. P7: COPY OF THE JUDGMENT IN WPC. NO.29224/2010. P7(a):COPY OF THE JUDGMENT IN WPC. NO.21006/2011. P8: COPY OF THE JUDGMENT IN WA. 1997/2010. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29746 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of November, 2011 J U D G M E N T The petitioner is a multi-national company manufacturing cars. They imported a Volvo car into India for the purpose of demonstration by the dealers. The same was sent to the Volvo Auto India Pvt. Ltd, and was returned to Kerala. While the same entered the State, the same was detained by the 1st respondent on allegation of attempt to evade tax. The petitioner seeks release of the car along with the vehicle carried the same. According to the petitioner, in respect of detention of a similar car, by Ext.P7 (a) judgment, this Court directed release of the vehicle on furnishing security bond, which direction was not interfered with by the Division Bench in Ext.P8 judgment. 2. The learned Government Pleader opposes the prayers. 3. I have considered the rival contentions in detail. 4. I have already disposed of a similar writ petition by Ext.P7 (a) judgment in favour of the petitioner. Therefore identical relief cannot be denied in this case. In the facts and circumstances of the case, I dispose of this writ petition with a W.P.(C)No.29746 of 2011 -2- direction to the 1st respondent to release the car along with the vehicle carrying the same, to the petitioner on the petitioner furnishing a simple security bond as provided under the Kerala Value Added Tax Rules without sureties. The competent authority under the Act shall complete the proceedings initiated by Ext.P6 notice 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 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/