IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 WP(C).No. 30788 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------ MARY IMMACULATE MISSION HOSPITAL ENGANDIYUR, THRISSUR, PIN-680 615, REPRESENTED BY ITS DIRECTOR, FR.ANTONY CHEMBAKASSERY. BY ADV. SRI.V.M.KURIAN SRI.MATHEW B.KURIAN SRI.K.T.THOMAS RESPONDENT(S): ----------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD, PIN-678 624. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30788/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE BROCHURE IN RESPECT OF THE INTERFACT PHACO MACHINE ORDERED BY PETITIONER & SUPPLIED. EXHIBIT P2: TRUE COPY OF THE QUOTATION DATED 6/10/2011 SENT BY M/S.APPASAMY AND ASSOCIATES, CHENNAI. EXHIBIT P3: TRUE COPY OF THE SUPPLY ORDER PLACED BY THE PETITIONER DATED 25/10/2011. EXHIBIT P4: TRUE COPY FO THE INVOICE-CUM-DELIVERY CHALAN DATED 01/11/2011 ISSUED BY THE SUPPLIER TO THE PETITIONER. EXHIBIT P5: TRUE COPY OF CERTIFICATE OF OWNERSHIP PRODUCED BEFORE THE RESPONDENT. EXHIBIT P6: TRUE COPY OF THE SHOW CAUSE NOTICE DATED NIL ISSUED BY THE RESPONDENT TO THE PETITIONER AFTER DETAINING THE GOODS. EXHIBIT P7: TRUE COPY OF REPLY DATED 5/11/2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P8: TRUE COPY OF THE ORDER 20/10/2011 IN WP(C).NO.27805/2011. RESPONDENTS' EXHIBITS : NIL TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 30788 of 2011 ================== Dated this the 18th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the 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 respondent to release the goods and the vehicle on the petitioner executing a simple bond without sureties for the amounts covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, 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