IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31056 of 2011(F) ------------------------------------ PETITIONERS: -------------------- 1. AGFA HEALTHCARE INDIA (P) LTD., 52, ANKUR PLAZA, 3RD FLOOR, G.N.CHETTY ROAD, T.NAGAR, CHENNAI-17, REPRESENTED BY ASSISTANT MANAGER, SHRI. MANAB DAS. 2. AMALA INSTITUTE OF MEDICAL SCIENCES, AMALA NAGAR, THRISSUR-680 555, REPRESENTED BY THE MANAGING DIRECTOR, WALTER THELAPPILLY CMI. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX INSPECTOR, WALAYAR CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. R1 & R2 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. 31056 of 2011(F) APPENDIX PETITIONER(S) EXHIBITS EXT.P1 : COPY OF THE QUOTATION DATED.19.9.11 SENT BY THE 1ST PETITIONER TO THE 2ND PETITIONER. EXT.P2 : COPY OF THE PURCHASE ORDER DATED.29.9.11 ISSUED BY THE 2ND PETITIONER TO THE 1ST PETITIONER. EXT.P3 : COPY OF THE INVOICE DATED.2.11.2011 ISSUED BY THE 1ST PETITIONER TO THE 2ND PETITIONER. EXT.P4 : COPY OF THE NOTIFICATION G.O.MS.26/F2/2007, DATED.1.7.07. EXT.P5 : COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM 16. EXT.P6 : COPY OF THE NOTICE DATED.6.11.11. ISSUED BY THE 1ST ` RESPONDENT TO THE PETITIONERS. EXT.P7 : COPY OF THE REPLY DATED.11.11.11 SUBMITTED BEFORE THE 1ST RESPONDENT. EXT.P8 : COPY OF THE NOTICE DATED.15.11.11 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE dlk S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31056 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT The petitioners' goods have been detained on allegation of attempt to evade tax by issuing by Ext.P6 notice demanding cash security for the amount covered by the notice. The petitioners submit that, the petitioners have not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P6 shall be released to the petitioners on the petitioners furnishing a simple bond without sureties for the amount covered by Ext.P6. The appropriate authority under the Act 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 petitioners shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd