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. 25423 of 2011(C) ------------------------- PETITIONER(S): --------------- QUALITY MACHINES AND SPARES, JS COMPLEX, OPPOSITE TEMPLE, CHITTOOR ROAD, VALANJAMBALAM, ERNAKULAM - 682 016, REPRESENTED BY ITS MANAGING PARTNER P.K. PRADEEP. BY ADVS. SRI.PHILIP T.VARGHESE SRI. THOMAS T. VARGHESE SMT. ACHU SHUBHA ABRAHAM RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES (INTELLIGENCE), SQUAD NO. VIII, ERNAKULAM, PIN - 682 015. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO. VIII, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN - 682015. R1 & R2 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: Mn ...2/- WP(C).No. 25423 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO THE PETITIONER DATED 7.5.2007. EXT.P2 : COPY OF THE NOTICE NO. 547/2011-12 ISSUED BY THE 2ND RESPONDENT DATED 17.9.2011. EXT.P3 : COPY OF THE BILL DATED 24.5.2011 ISSUED TO THE PETITIONER. EXT.P3(a) : COPY OF THE BILL DATED 3.5.2011 ISSUED TO THE PETITIONER. EXT.P3(b) : COPY OF THE BILL DATED 30.7.2011 ISSUED TO THE PETITIONER. EXT.P3(c) : COPY OF THE BILL DATED 30.7.2011 ISSUED TO THE PETITIONER. EXT.P3(d) : COPY OF THE BILL DATED 3.9.2011 ISSUED TO THE PETITIONER. EXT.P4 : COPY OF THE REVISED NOTICE NO. 547/2011-12 ISSUED BY THE 2ND RESPONDENT DATED 17.9.2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25423 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of September, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 2nd respondent on allegation of attempt to evade tax. Exts.P2 & P4 notices have been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Exts.P2 & P4 till the proceedings pursuant to Exts.P2 & P4 are completed. The petitioner is challenging Exts.P2 & P4 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner giving a cash security for 50% of the amounts covered by Exts.P2 & P4 and furnishing a W.P.(C)No.25423 of 2011 -2- simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P2 & P4, as expeditiously as possible, at any rate, within a period of 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 shg/