IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22681 of 2011(I) ---------------------------------- PETITIONER(S): ------------------- FEMINCARO CONCEPTS, 3/320 B, NEAR ASSISI SCHOOL, ATTIPETTY NAGAR ROAD, THRIKKAKARA, ERNAKULAM - 682 021, REPRESENTED BY ITS MANAGING PARTNER, MEERA RAJESH. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): --------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.VIII, DEPT. OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM - 682 013. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22681/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO THE PETITIONER BY THE ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM, KOCHI - 682 015, DATED 28/06/2011 P2: COPY OF INVOICE NO.A114 DATED 13/08/2011. P3: COPY OF INVOICE NO.A115 DATED 13/08/2011. P4: COPY OF THE NOTICE DATED 13/08/2011 ISSUED TO THE PETITIONER BY THE RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22681 OF 2011 ---------------------------------------------- Dated this the 20th day of August, 2011 JUDGMENT Goods and vehicle belonging to the petitioner have been detained by the respondent on allegation of attempt to evade tax by issuing Ext.P4 notice insisting on cash security for the amount covered by Ext.P4 for release of the goods and vehicle. According to the petitioner, the petitioner has not attempted to evade tax and therefore, the petitioner is entitled to release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who points out that sufficient reasons are mentioned in Ext.P4 for suspecting attempt to evade tax and therefore, the goods and vehicle cannot be released until the matter is finalised. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and vehicle to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P4 and executing a simple bond without sureties for the balance amount. The authority competent to pass final W.P.(C)No.22681/11 2 orders shall complete proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22681/11 3