IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 29558 of 2011(T) -------------------------- PETITIONER: ----------------- M/S.PERFINT HEALTHCARE PVT. LTD., 3RD FLOOR, NO.16, SOUTH WEST BOAG ROAD, T. NAGAR, CHENNAI 600 017, REPRESENTED BY JANAKI RAMAN P., EXECUTIVE - LOGISTICS. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHCK POST, WALAYAR, PALAKKAD 678 624. 2. M/S.MODEL MEDI DIOGNOSTIC CENTRE, PULIKKAL BUILDINGS, M.G. ROAD, KOCHI 682016. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 29558 of 2011(T) --------------------------------------- APPENDIX -------------- PETITIONER'S EXHIBITS ---------------------------------- EXT.P1. COPY OF THE PURCHASE ORDER PLACED BY THE 2ND RESPONDENT. EXT.P2. COPY OF PETITIONER'S INVOICE EXT.P3. COPY OF THE DELIVERY CHALLAN EXT.P4. COPY OF CERTIFICTE OF OWNERSHIP IN FRM 16 EXT.P5. COPY OF NOTICE ISSUD BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29558 of 2011 ---------------------------------------------- Dated this the 4th day of November, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P5 notice demanding cash security for the amount covered by the notice. 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 Ext.P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5. The bond shall be executed jointly by the petitioner and the 2nd respondent both of whom would be liable for payment of the penalty, if ultimately the penalty is imposed. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, as W.P.(C)No.29558/11 2 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 W.P.(C)No.29558/11 3