IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 25464 of 2011(G) -------------------------- PETITIONER(S): ---------------------- AKZO NOBEL INDIA LIMITED, 36/567, 13, CHAMMANY ROAD, KALOOR, COCHIN 17 (NOW AT 9/35 & 9/36, ATHANI, KAKKANAD, KOCHI- 30) REPRESENTED BY IT'S REGIONAL COMMERCIAL MANAGER, C.V. RAJESH KUMAR. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 695001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM 682011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD 678625. 4. THE COMMERCIAL TAX OFFICER, WALAYAR, (IN), COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD 678625. 5. V.SHYLENDRAN, THE COMMERCIAL TAX OFFICER, WALAYAR (IN), COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD 678625. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25464 of 2011(G) ---------------------------------------- APPENDIX -------------- PETITIONER'S EXHIBITS ---------------------------------- EXT.P1. COPY OF THE CERTIFICATE OF REGISTRATION ALONG WITH DEALER DETAILS. EXT.P2. COPY OF THE ASSESSMENT ORDER DATED 30.12.2010 FOR THE YEAR 2008-09. EXT.P3. COPY OF THE NOTICE DT. 19.8.2011 ISSUED BY THE 4TH RESPONDENT. EXT.P4. COPY OF THE OBJECTION DATED 25.8.2011 FILED BEFORE THE 4TH RESPONDENT. EXT.P5. COPY OF THE COMPLAINT DATED 30.82011 FILED BEFORE THE 1ST RESPONDENT. EXT.P6. COPY OF THE PETITION DATED 30.8.2011 FILED BEFORE THE 3RD RESPONDENT. EXT.P7. COPY OF THE COMMUNICATION DATED 14.09.2011 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.25464 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and 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 respondents to release the goods and the vehicle on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within three W.P.(C)No.25464/11 2 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.25464/11 3