IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 16TH NOVEMBER 2011 / 25TH KARTHIKA 1933 WP(C).No. 30578 of 2011(V) ----------------------------------------- PETITIONER(S): ------------------------- SOBHA DEVELOPERS LTD., 3RD FLOOR, “BHAVAN”, TECHNOPARK, KARYAAVATTOM, THIRUVANANTHAPURAM - 695 581 REPRESENTED BY ITS AUTHORISED SIGNATORY V.G. VENUGOPAL. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN, K.UMAMAHESWAR. RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, B.MANJESWAR, KASARAGODE DISTRICT - 671 323. 2. COMMERCIAL TAX OFFICER (WORKS CONTRACT), PEROORKADA, THIRUVANANTHAPURAM - 695 005. R1 & R2 BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.30578/2011 V APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION. P2: COPY OF ANNUAL RETURN FOR 2010-2011. P3: COPY OF PURCHASE ORDER DTD. 8/01/2011. P4: COPY OF INVOICE DTD. 09/11/2011. P5: COPY OF NOTICE DTD. 11/11/2011 ISSUED BY THE 1ST RESPONDENT. P6: COPY OF REPLY DTD. 15/11/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30578 of 2011 ---------------------------------------------- Dated this the 16th 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 appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, 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