IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WP(C).No. 21608 of 2011(A) ------------------------------------- PETITIONER(S): ----------------------- CROMPTON GREAVES LIMITED, 300-6, CHERUPUSHPAM BUILDING, SHANMUGHAM ROAD, KOCHI-682 031, REPRESENTED BY MR. SREEDHARAN, MANAGER - FINANCE. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PIN-682 376. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21608/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION CERTIFICATE IN FORM NO.4. P2:- COPY OF THE CONSIGNMENT NOTE NO.03295 DTD. 12.7.2011 FOR RS. 8,39,271/-. P3:- COPY OF THE LR. NO.100000062660 DTD. 12.7.2011 OF DTDC COURIER & CARGO LTD. P4:- COPY OF THE NOTICE NO. OR 1275/10/11-12 DTD. 20.7.2011 ISSUED BY THE CTI, CTCP, WALAYAR. P5:- COPY OF THE OBJECTION LETTER DTD. 4.8.2011. P6:- COPY OF THE REVISED NOTICE NO.OR (275/10/11-12 DTD. 6.8.2011 ISSUED BY THE CTI, CTCP, WALAYAR. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21608 OF 2011 ---------------------------------------------- Dated this the 9th day of August, 2011 JUDGMENT The petitioner is aggrieved by detention of the goods and vehicle of the petitioner under the Kerala Value Added Tax Act alleging attempt to evade tax by issuing Ext.P6 notice directing deposit of the amount covered by Ext.P6. According to the petitioner, the petitioner is a regular tax payer and the petitioner has no intention to evade tax. The petitioner, therefore, seeks release of the goods and vehicle. 2. This is opposed by the learned Government Pleader, who points out that Ext.P4 is the original notice issued, which contains sufficient reasons for suspecting tax evasion. He submits that the amount originally fixed was reduced by Ext.P6 further notice. 3. Having heard both sides, I dispose of this writ petition with the following directions: The petitioner shall deposit 50% of the amount covered by Ext.P6 and furnish a simple bond without sureties for the balance W.P.(C)No.21608/11 2 amount as security for the amount covered by Ext.P6. The authority competent to pass final orders shall complete proceedings pursuant to Exts.P4 and Ext.P6, as expeditiously as possible, at any rate, within 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 acd W.P.(C)No.21608/11 3