IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32660 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------- ANUGRAHA TIMBER INDUSTRIES, REPRESENTED BY ITS MANAGING PARTNER, N.A KAREEM, VALIYAKULAM,WEST VENGOLA. BY ADV. SRI.S.ABU BAKER KUNJU SRI.P.D.BROONO RESPONDENT(S): ---------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, PIN- 683 101 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32660/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CIRCULAR NO.03/07 DATED 3/2/07 OF COMMISSIONER TAXES, KERALA. P2 COPY OF THE INVOICE NO.77 DATED 5/12/2011 OF THE PETITIONER. P3 COPY OF THE CIRCULAR NO.11/09 OF COMMISSIONER OF TAXES DATED 25/7/2009. P4 COPY OF THE ADVANCE TAX UTILILISATION RECEIPT NO.32151272692/11-12/72 OF GOVERNMENT OF KERALA DATED 5/12/11. P5 COPY OF THE DELIVERY NOTE CTVAG-D NO.0478986 DATED 5/12/11. P6 COPY OF THE 8F DECLARATION DATED 5/12/11. P7 COPY OF THE NOTICE IN OR 1225/11-12 DATED 6/12/11 OF RESPONDENT. P8 COPY OF THE NOTICE IN VCR/IV/10-11 DATED 16/06/10 OF SQUAD IV, KOZHIKODE. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.32660 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of December, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the respondent on allegation of attempt to evade tax. Ext.P7 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P7 till the proceedings pursuant to Ext.P7 is completed. The petitioner is challenging Ext.P7 and seeks 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 respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P7 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.32660 of 2011 -2- proceedings pursuant to Ext.P7, 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/