IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26740 of 2011(N) -------------------------- PETITIONER(S): --------------- A.A.SHAJAHAN, OXY TRADING, 32/2368 B, 1st FLOOR, P.J.ANTONY ROAD, PALARIVATTOM, KOCHI - 25. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, KVAT - 2nd CIRCLE, KALAMASSERY PIN - 683 104. 2. INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY PIN - 682 003. BY SR. GOVT. PLEADER SRI. SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26740 of 2011(N) APPENDIX PETITIONER'S EXHIBITS : - EXT.P1 : COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT DATED 14-12-2009. EXT.P2 : COPY OF INVOICE OF M/S. YAQOOT IMPORT & EXPORTS NO.5320 DATED 14-08-2011. EXT.P3 : COPY OF BILL OF ENTRY NO.4171 DATED 13-09-2011. EXT.P4 : COPY OF CHALLAN BY WAY OF PAYMENT OF IMPORT DUTY REMITTED BY THE PETITIONER DATED 27-09-2011. EXT.P5 : COPY OF CHALLAN BY WAY OF PAYMENT OF IMPORT DUTY REMITTED BY THE PETITIONER DATED 04-10-2011. EXT.P6 : COPY OF NOTICE IN FORM NO.17A ISSUED BY THE 2nd RESPONDENT DATED 04-10-2011. RESPONDENT'S EXHIBITS : NIL. TRUE COPY P.A TO JUDGE amk. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26740 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 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. Ext.P6 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P6 till the proceedings pursuant to Ext.P6 are completed. The petitioner is challenging Ext.P6 seeking 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 a direction to the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee for 50% of the amounts covered by Ext.P6 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act W.P.(C)No.26740 of 2011 -2- shall complete the proceedings pursuant to Ext.P6, 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/