IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32847 of 2011(E) ---------------------------------------- PETITIONER(S): ------------------------- A.VELUSWAMY, PREMIER GATES & GRILLS, TC 21-1115, AATHIRA BUSINESS COMPLEX, N.H.47, BYE PASS ROAD, NADATHARA, THRISSUR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR, PIN - 680 003. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, MAHE, OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE - 673 001. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32847/2011 E APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT DTD. 04/06/2007. P2: COPY OF THE INVOICE NO.186 DTD. 05/12/2011 RAISED ON SALE OF GOODS TO KANAKA STEELS, KOTTACHERY. P2(A): COPY OF THE INVOICE NO.187 DTD. 05/12/2011 RAISED ON SALE OF GOODS TO ROYAL STEELS, KANHANGAD. P2(B): COPY OF THE INVOICE NO.188 DTD. 05/12/2011 RAISED ON SALE OF GOODS TO PREMIER TRADERS, KANNUR. P2(C): COPY OF THE INVOICE NO.189 DTD. 05/12/2011 RAISED ON SALE OF GOODS TO TEJAS METALS, VADAKARA. P3: COPY OF THE NOTICE ISSUED UNDER S.47(2) BY THE 2ND RESPONDENT DTD. 05/12/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32847 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P3 and furnishing a simple bond without sureties for the balance amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings W.P.(C)No.32847/11 2 pursuant to Ext.P3, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32847/11 3