IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27365 of 2011(U) ----------------------- PETITIONER : --------------------- M/S.BRAVO GLOBAL LTD, 6/832 B-II A.M.A. MEMORIAL TOWER, VALLATHOL JN., SEAPORT AIRPORT ROAD, THRIKKAKARA PO., COCHIN - 682 021, A PUBLIC LIMITED COMPANY, REPRESENTED BY ITS SENIOR BRANCH MANAGER, SRI. RAMESH T.K. BY ADVS. SRI.E.P.GOVINDAN SMT. DEEPA G. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MUTHANGA WAYANAD-653 671. 2. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 27365 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE REGISTRATION CERTIFICATE. EXT.P2TRUE COPY OF THE NOTICE DT.5.10.2011 ISSUED BY THE FIRST RESPONDENT. EXT.P3TRUE COPY OF THE DELIVERY CHALAN NO.003 DT. 5.7.2011. EXT.P4TRUE COPY OF THE DELIVERY NOTE NO.CTVAB 2134383. EXT.P5TRUE COPY OF THE LR.NO.000593. EXT.P6TRUE COPOY OF THE WAY BILL NO.CST 0811111 2001013/ DT.8.7.2011. EXT.P7TRUE COPY OF OF THE DECLARATION DT.7.10.2011. EXT.P8TRUE COPY OF THE DELIVERY CHALANS NO.212 TO 219 DT. 25.9.2011. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27365 OF 2011 ---------------------------------------------- Dated this the 17th day of October, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P2 notice directing the petitioner to give cash security for the amounts covered by Ext.P2. 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 to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P2 and furnishing a simple bond without sureties for the balance amount covered by Ext.P2. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, as expeditiously as possible, at any rate, W.P.(C)No.27365/11 2 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.27365/11 3