IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26171 of 2011(V) ---------------------------------- PETITIONER(S): ------------------- 1. K.A. DHARMAPALAN, KAYAMPURATH HOUSE, VELLANI P.O., THRISSUR - 680 701. 2. K.D.SHIJU, S/O. K.A. DHARMAPALAN, KAYAMPURATH HOUSE, VELLANI P.O., THRISSUR - 680 701. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 625. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES CHECK POST, WALAYAR - 678 625. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES CHECK POST, WALAYAR - 678 625. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 26171/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE OP TICKET NO.027920 ISSUED BY THE REGIONAL CANCER CENTRE, THIRUVANANTHAPURAM. P2: COPY OF THE PROFORMA INVOICE NO.AL/QSP09/SR-03 DATED 13/07/2011 FOR THE CHASSIS. P2(a):COPY OF THE QUOTATION FOR BODY BUILT DATED 14/07/2011 ISSUED BY THE ROYAL BUS BODY WORKS, CHIYYARAM. P3: COPY OF THE SAID DEMAND DRAFT NO.574817 AND 574819 DATED 12/09/2011. P4: COPY OF THE AUTHORIZATION DATED 23/09/2011 ISSUED BY THE 1ST PETITIONER TO THE 2ND PETITIONER. P5: COPY OF THE INVOICE AVI-82451112-00846 DATED 23/09/2011 ISSUED BY THE CONSIGNOR TO THE PETITIONER. P6: COPY OF THE FORM 16 CERTIFICATE ISSUED BY THE 1ST PETITIONER. P7: COPY OF THE SALE CERTIFICATE IN FORM NO.21 DATED 23/09/2011 ISSUED BY THE OCNSIGNOR BEFORE THE REGISTERING AUTHORITIES OF TAMILNADU. P8: COPY OF THE TEMPORARY REGISTRATION CERTIFICATE IN FORM NO.CR.TEM. NO.TN 52 TMP 3259 DATED 23/09/2011 ISSUED BY THE ASSISTANT REGISTERING AUTHORITY TAMILNADU. P9: COPY OF THE NOTICE NO. OR-603/1/11-12 DATED 24/09/2011 ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER. P10: COPY OF THE REPLAY DATED 26/09/2011 FILED BY THE 1ST PETITIONER BEFORE THE 1ST RESPONDENT. P11: COPY OF THE AFFIDAVIT DATED 26/09/2011 FILED BY THE 1ST PETITIONER BEFORE THE 1ST RESPPNDENT. P12: COPY OF THE NOTICE DATED 25/09/2011 ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER. P13: COPY OF THE NOTICE NO,.603/1/11-12 DATED 27/09/2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26171 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of September, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Exts. P9, P12 & P13 notices issued in this regard. According to the petitioner the reason mentioned in Exts. P9, P12 & P13 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the tax demanded and furnishing simple bond for the balance amount covered by Exts. P9, P12 & P13. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Exts. P9, P12 & P13 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. The petitioner shall also furnish details of the properties belonging to the petitioner for information of the respondents. Sd/- S. Siri Jagan, Judge. Tds/