IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24132 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ M/S. TRIOS ENGINEERING CORPORATION, 39/407, OPP. RAVIPURAM TEMPLE, RAVIPURAM, COCHIN - 682 016, REPRESENTED BY IT'S PARTNER - MR. M.MANOJ MOHAN. BY ADVS. SRI.PREMJIT NAGENDRAN, SMT.K.B.SUBHAGAMANI. RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR (INVESTIGATION), SQUAD NO.1, COMMERCIAL TAXES, ALLEPPEY - 688 001. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.24132/2011 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE NO.32070335242C DTD.05/07/2007 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT) COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM. P2: COPY OF THE OFFER MADE BY THE PETITIONER WITH ENDORSEMENT OF ACCEPTANCE DTD. 17/12/2009. P3: COPY OF THE LEDGER MAINTAINED BY THE PETITIONER DTD. 1ST APRIL 2009 TO 31ST MARCH 2010. P4: COPY OF THE BALANCE SHEET AS ON 31/03/2010 FOR THE ASSESSMENT YEAR 2010-2011. P5(A): COPY OF THE INVOICE NO.762 DTD. 01/09/2011 ISSUED BY THE PETITIONER. P5(B): COPY OF THE INVOICE NO.763 DTD. 01/09/2011 ISSUED BY THE PETITIONER. P6: COPY OF THE NOTICE NO.OR.NO.83/2011-12 DTD. 02/09/2011 ISSUED BY THE RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J --------------------------------------- W.P(C) No.24132 of 2011 ---------------------------------------- Dated this the 5th day of September, 2011. J U D G M E N T Goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax by issuing Ext.P6 notice demanding cash security for release of the goods. The allegation is that works contract is suspected, in so far as the goods are intended for construction of a swimming pool in a resort. According to the petitioner it is evident from the documents produced that there is no element of works contract involved, but only supply of goods and the swimming pool is proposed to be constructed not in a resort, but a home stay. The learned counsel for the petitioner would points out that if it was a works contract, it was to the advantage of the petitioner rather than disadvantage. The petitioner seeks release of the goods unconditionally. 2. Learned Government Pleader submits that there is enough reason to suspect that the works contract is W.P(C) No.24132 of 2011 2 involved, in so far as, admittedly these goods are being transported for construction of swimming pool in a resort. 3. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and vehicle to the petitioner, on the petitioner executing a simple bond without sureties for the amount covered by Ext.P6 notice. The appropriate authority under the Act shall complete the proceedings initiated by 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. Sd/- S.SIRI JAGAN, JUDGE //True Copy// P.A to Judge W.P(C) No.24132 of 2011 3 ab