IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 29209 of 2011(A) --------------------------------------- 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-682011. BY ADV. SRI.SHAJI P.CHALY 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.3, KOLLAM-691021. 3. THE STATION HOUSE OFFICER, KOLLAM EAST POLICE STATION, KOLLAM-691001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.29209/2011 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. P5:- COPY OF THE EXPLANATION SUBMITTED BY THE PETITIONER. P6:- COPY OF THE SALES TAX REGISTRATION CERTIFICATE. P7:- COPY OF THE CERTIFICATE OF INSURANCE. P8:- COPY OF THE FORM 19 REGISTER. P9:- COPY OF THE SAID THE JUDGMENTS DTD. 5.8.2011 IN WPC. 21450/2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 29209 of 2011 ================== Dated this the 3rd day of November, 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 are totally irrelevant, is the contention raised. The petitioner, therefore, seeks release of the vehicle unconditionally. 2. The learned Government Pleader stoutly opposes the same. She 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 the transporting vehicle to the petitioner on the petitioner executing a w.p.c.29209/11 - : 2 :- 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