IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE. SRI. S. SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31052 of 2011(F) ----------------------------------- PETITIONER: -------------------- M/S.ALKEM LABORATORIES LIMITED, ALKEM HOUSE, S.V.MARG, LOWER PAREL, MUMBAI-13, REPRESENTED BY ITS AUTHORIZED SIGNATORY T.K.HARIDAS. BY ADVS. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT: --------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK-POST, WALAYAR, PALAKKAD DISTRICT-678 624. R1 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dlk WP(C).No. 31052 of 2011(F) APPENDIX PETITIONER'S EXHIBITS EXHIBIT-P1. COPY OF THE CHALAN NO.90331275 DATED 21.10.2011. EXHIBIT-P2. COPY OF THE NOTICE DATED 1.11.2011 ISSUED TO THE PETITIONER BY THE RESPONDENT. RESPONDENTS' EXHIBITS : NIL // TRUE COPY// P.A.TO JUDGE dlk S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31052 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 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 security deposit 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 respondent 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 W.P.(C)No.31052/11 2 appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, as expeditiously as possible, at any rate, 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.31052/11 3