IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 25508 of 2011(K) ---------------------------------------- PETITIONER(S): ------------------------- SECURE ELECTRICAL TRADING CO.PVT.LTD., DOOR NO.XXV/2, 314, KOOTHOOR BUILDING, THRISSUR-680 001, REPRESENTED BY ITS MANAGING DIRECTOR-MR.C.T.STATO. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 625. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678 625. R1 & R2 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.25508/2011 K APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION IN FORM NO.4. P2: COPY OF THE TAX INVOICE NO.4416300278 DTD. 28/08/2011 FOR RS.16,646.00. P3: COPY OF THE TAX INVOICE NO.4416300276 DTD. 28/08/2011 FOR RS.7,830.49. P4: COPY OF THE TAX INVOICE NO.4416300818 DTD. 28/08/2011 FOR RS.99,215.51. P5: COPY OF THE TAX INVOICE NO.4416300671 DTD. 28/08/2011 FOR RS.5.096.00. P6: COPY OF THE TAX INVOICE NO.4416300676 DTD. 28/08/2011 FOR RS.3,93,448.30. P7: COPY OF THE TAX INVOICE NO.4416300684 DTD. 28/08/2011 FOR RS.4,23,291.54. P8: COPY OF THE NOTICE NO.OR NO.2019/9/2011-12 DTD. 03/09/2011. P9: COPY FO THE OBJECTION LETTER DTD. 07/09/2011. P10: COPY OF THE CIRCULAR NO.30/2008 DTD. 01/07/2008. P11: COPY OF THE LETTER NO.OR NO.2019/9/11-12 DTD. 13/09/2011 ISSUED BY THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. RESPONDENT'S EXHIBITS: N I L /TRUE COPY P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.25508 OF 2011 ---------------------------------------------- Dated this the 26th day of September, 2011 JUDGMENT The goods belonging to the petitioner has been detained by the respondents alleging attempt to evade tax. Ext.P8 notice has been issued to the petitioner directing the petitioner to give cash security for the amount mentioned in Ext.P8 pending further proceedings. The petitioner challenges the same. According to the petitioner, the petitioner is not guilty of attempt to evade tax as alleged and the petitioner has no intention to evade tax also. 2. This is opposed by the learned Government Pleader, who would contend that even if this Court orders release of the goods, that shall be on the petitioner furnishing sufficient security for the amount covered by Ext.P8. 3. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods covered by Ext.P8 on the petitioner furnishing a bank guarantee for the amount covered by Ext.P8. The appropriate authority under the W.P.(C)No.25508/11 2 Act shall complete proceedings pursuant to Ext.P8, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be so passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.25508/11 3