IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20750 of 2011(P) -------------------------- PETITIONER(S): --------------- M/S.STEEL EXCHANGE INDIA LTD, VALLUVASSERY BUILDING, JANATHA JUNCTION, VYTTILA, KOCHI 682 019, REPRESENTED BY T.SAIMOHAN REDDY, MANAGER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSMT)-III SPECIAL CIRCLE -1, ERNAKULAM 682 013. 2. INTELLIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM 691 001. GOVT. PLEADER SHIR.C.K.GOVINDAN, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 20750/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE STATEMENT OF DETAILS OF TAX. P2. COPY OF THE INVOICE DTD.26.7.11 OF THE PETITIONER TO M/S.GANESH STEEL & ALLOYS, TRIVANDRUM. P3. -DO- DTD.26.7.11. P4. COPY OF THE DELIVERY NOTE DTD.26.7.11. P5. COPY OF THE NOTICE DTD.27.7.11 BY R2. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 20750 of 2011 ================== Dated this the 29th day of July, 2011 J U D G M E N T The petitioner challenges proceedings initiated by the 2nd respondent under Section 47(2) of the Kerala Value Added Tax Act by issuing Ext.P5 notice detaining the petitioner's goods and vehicle on allegation of attempt to evade tax. The reason stated is that the consignment was not supported by proper delivery note. The petitioner seeks release of the goods and vehicle. 2. This is opposed by the learned Government Pleader, who submits that, as per law, every consignment should be accompanied by a delivery note in accordance with the rules. He further submits that the goods and vehicle can be released only after the proceedings under the Act are complete. He also submits that even if this Court is inclined to release the goods and vehicle, the petitioner shall be directed to furnish sufficient security. 3. Having heard both sides, I dispose of this writ petition with the following directions; The goods and vehicle detained as per Ext.P5 notice shall be released to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the w.p.c.20750/11 2 Act shall complete proceedings pursuant to Ext.P5, 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 passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge