IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32350 of 2011(P) ---------------------------------------- PETITIONER(S): ------------------------- SIDDIQUE ALI.K., ELAMKULAM HOUSE, IRUMBUZHI POST, MALAPPURAM - 676 513. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUADNO.VII, COMMERCIAL TAXES, ERNAKULAM - 683 104. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. R1 TO R3 BY SR.GOVERNMENT PLEADER (TAXES) SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32350/2011 P APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE. P2: COPY OF PERMISSION FOR PAYMENT AT COMPOUNDING RATE. P3: COPY OF NO.GM/04/2011-OT-15/11-12 DTD. 20/10/2011. P4: COPY OF NO.GM/1196/2010-OT-14/11-12 DTD. 20/01/2011. P5: COPY OF NO.GM/1196/2010-OT - 12/11-12 DTD. 20/10/2011. P6: COPY OF NO.GM/99/2011-OT -09/11-12 DTD. 20/10/2011. P7: COPY OF THE AGREEMENT. P8: COPY OF THE REGISTRATION PARTICULARS OF VEHICLE BEARING NO.TN 47 C 6525. P9: COPY OF THE INSURANCE CERTIFICATE. P10: COPY OF NOTICE DTD. 27/11/2011. P11: COPY OF REVISED NOTICE DTD. 28/11/2011. P12: COPY OF REPRESENTATION DTD. 28/11/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32350 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 3rd day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Exts. P10 and P11 notices issued in this regard. According to the petitioner, the reason mentioned in Exts. P10 and P11 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. 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 depositing 50% of the amount demanded and furnishing simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Exts. P10 and P11 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/