IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28845 of 2011(E) -------------------------- PETITIONER(S): ------------------------- M/S. GERMAN MOTORS, WEST HILL, CHUNGAM JUNCTION, CALICUT, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, MR. JAMES PAUL. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI. V.K.SHAMSUDHEEN, SRI.P.K.SATHEESH. RESPONDENT(S): --------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXCHECKPOST, WALAYAR - 678 624. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28845/2011 E APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE TAX PRAYER COUNTER FOIL DTD. 15/10/2011. P2: COPY OF THE HEARING NOTICE ISSUED BY DEPUTY COMMISSIONER (APPEALS), KOZHIKODE DTD. 10/08/2011. P3: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.773/1/11-12 DTD. 23/10/2011. P4: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.777/1/11-12 DTD. 24/10/2011. P5: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.752/1/11-12 DTD. 24/10/2011. P6: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.791/1/11-12 DTD. 25/10/2011. P7: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT NO.799/1/11-12 DTD. 27/10/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28845 OF 2011 ---------------------------------------------- Dated this the 28th day of October, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Exts.P3 to P7 notices demanding cash security for the amount covered by the notices. The petitioner submits that, the petitioner has 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 Exts.P3 to P7 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Exts.P3 to P7. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P3 to 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. S. SIRI JAGAN, JUDGE acd