IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 17281 of 2011(I) -------------------------- PETITIONER(S): --------------- K. LALITHA DINAKARAN, PROPRIETRIX, M/S. SRI BABA TRADING, NO. 50/15, IST STREET, RAJEEV NAGAR, KALADIPET, CHENNAI - 19. BY ADV. SRI.V.V.ASOKAN SRI.K.I.MAYANKUTTY MATHER RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.III, COMMERCIAL TAXES, KOLLAM. 2. INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), COMMERCIAL TAXES, KOLLAM. 3. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. COMMERCIAL TAX OFFICER, FACILITATION CENTRE, COCHIN PORT TRUST, WILLINGTON ISLAND, KOCHI - 682 003. BY SR. G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17281 of 2011(I) PETITIONER'S EXTS: EXT.P1: COPY OF HIGH SEA SALE AGREEMENT. EXT.P2: COPY OF BILL OF ENTRY EXT.P2(a): COPY OF THE ON HIGH SEA SALE EXT.P3: COPY OF SALE INVOICE NO.002B EXT.P4: COPY OF NOTICE ISSUED BY R1 UNDER S.47(2) OF KVAT ACT, 2003 EXT.P5: COPY OF REPLY GIVEN BY THE PETITIONER TO R1. EXT.P5(a): COPY OF REPRESENTATION FILED BEFOE THE COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. EXT.P6: COPY OF REPLY OF R1. RESPONDENTS EXTS: NIL /TRUE COPY/ P.A.TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17281 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner is aggrieved by detention of goods on suspicion of attempt to evade tax. According to the petitioner, the petitioner has not attempted to evade any tax. At the time of admission this Court passed the following interim order on 28.6.2011. “ Heard, counsel for the petitioner and the Govt. Pleader for the respondents. Considering the enquiry to be completed under Section 47 of the KVAT Act, I am of the view that, pending finalisation of such enquiry the goods can be released to the petitioner on the petitioner furnishing Bank guarantee for the value of deposit demanded under Ext.P4. Therefore, there will be an interim direction to the first respondent to release the goods along with the vehicle which is detained by Ext.P4 notice, on the petitioner furnishing Bank guarantee for a sum of ` 3,52,236/-. The petitioner shall also produce documents to prove the ownership of the goods which according to him, was imported to the Cochin Port by virtue of purchase made by high-sea-sale by the petitioner”. It is submitted that pursuant to the interim order, the goods and vehicle have been released. That being so, all what remains to be done in this writ petition is to direct the appropriate authority W.P.(C)No.17281/11 2 to complete the proceedings pursuant to the detention. Accordingly, this writ petition is disposed of with a direction to the appropriate authority to complete the proceedings pursuant to the detention of the petitioner’s vehicle and goods, as expeditiously as possible. The security furnished by the petitioner as per the interim order shall be dealt with in accordance with the final orders to be passed by the appropriate authority pursuant to the enquiry. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17281/11 3