IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 25323 of 2011(M) ------------------------------------- PETITIONER(S): --------------------- M/s. K.P. CARS PVT. LIMITED KUNDANOOR, MARAUDU, KOCHI-682304, REPRESENTED BY ITS DIRECTOR SHRI. MITHESH PATEL, AGED 39 YEARS. S/O PATEL KANTHILAL PRANLAL, RESIDING AT XXX/626 B, KRISHNA NIVAS, WARRIAM ROAD, ERNAKULAM. BY ADV. SRI.SHAJI P.CHALY SRI.R.SANJITH SMT.S.K.SREEKALA RESPONDENT(S): -------------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO. 1V, KOLLAM AT PUNALUR -691506 3. THE STATION HOUSE OFFICER, ANCHAL POLICE STATION, ANCHAL, KOLLAM-691306 R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C)NO.25323/2011 APPENDIX PETITIONER'S EXHIBITS P1 COPY OF THE DEALERSHIP CERTIFICATE P2 COPY OF THE INVOICE ISSUED BY THE MANUFACTURER P3 COPY OF THE TRADE CERTIFICATE ISSUED BY THE MOTOR VEHICLES DEPARTMENT P4 COPY OF THE NOTICE UNDER SECTION 47(2) OF K VAT ACT ISSUED BY THE 2nd RESPONDENT'S P5 COPY OF THE LETTER EVIDENCING THAT THE VEHICLE IS TAKEN TSS A PROSPECTIVE CUSTOMER FOR TEST DRIVE P6 COPY OF THE EXPLANATION SUBMITTED BY THE PETITIONER'S P7 COPY OF THE SALES TAX REGISTRATION CERTIFICATE P8 COPY OF THE CERTIFICATE OF INSURANCE P9 COPY OF THE FORM 19 REGISTER P10 COPY OF SAID THE JUDGMENTS DATED 05/08/2011 IN WP(C) NO. 21450/2011 P11 COPY OF SAID THE JUDGMENTS DATED 10/08/2011 IN WP(C) NO.21775/2011 TRUE COPY P.A. TO JUDGE MM S.SIRI JAGAN, J. ================== W.P.(C).No. 25323 of 2011 ================== Dated this the 23rd day of September, 2011 J U D G M E N T A car transported by the petitioner was intercepted and detained on allegations of attempt to evade tax. Ext.P4 notice has been issued directing the petitioner to deposit the amount mentioned therein, pending further proceedings for release of the vehicle. According to the petitioner, this is a car being transported to a dealer for demonstration purposes to intending prospective purchasers and was not one intended for sale at all. Therefore, the reasons stated in Ext.P4 for suspecting evasion of tax is totally irrelevant, is the contention raised. The petitioner, therefore, seeks release of the vehicle unconditionally. 2. The learned Government Pleader stoutly opposes the same. He points out that as is evident from Ext.P4, serious allegations are raised in the same. Therefore, the petitioner is not entitled to the release of the vehicle, is the contention raised. 3. I have considered the rival contentions in detail. I am of opinion that since the petitioner is a registered dealer, the vehicle can be released to the petitioner on execution of a simple bond. Accordingly, the 2nd respondent is directed to release the car and 2 the transporting vehicle to the petitioner on the petitioner executing a bond without sureties for the amount mentioned in Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4 notice, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge