IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26231 of 2011(D) PETITIONER: INDO ARYA CENTRAL TRANSPORT LTD., 'INDO ARYA HOUSE' 147, TRANSPORT CENTRE, ROHTAK ROAD, NEW DELHI - 110035, REPRESENTED BY ITS SENIOR MANAGER, MR. THOMAS VARGHESE, INDO ARYA CENTRAL TRANSPORT LTD., MATHAI MANJOORAN ROAD, KOCHI - 18. BY ADV. SRI. K.I.SAGEER IBRAHIM RESPONDENTS: 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM, KOCHI - 18 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA ...2 WP(C).No. 26231 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF THE CONSIGNMENT NOTE NO.015-35980 OF THE PETITIONER. EXHIBIT P2: COPY OF FORM 8F BEARING APPLICATION NO. ID: 320711/8FA/1121/ 2011 DATED 24.09.2011 ISSUED BY M/S RAJAT MARKETING CO. EXHIBIT P3: COPY OF THE RETAIL INVOICE BEARING INVOICE NO. 1620 OF BOOK NO. 33 DATED 13.09.2011 ISSUED TO THE PETITIONER BY M/S SAFFRON INDIA. EXHIBIT P4: COPY OF THE RETAIL INVOICE BEARING INVOICE NO: 1621 OF BOOK NO. 33 DATED 13.09.2011 ISSUED TO THE PETITIONER BY M/S SAFFRON INDIA. EXHIBIT P5: COPY OF THE PROCEEDING NO. OR III 569/11-12 DATED 24.09.2011 OF THE 2ND RESPONDENT. EXHIBIT P6: COPY OF THE DEFECTS NOTED IN THE TRANSPORTATION OF GOODS IN THE MINI LORRY BEARING REG. NO. KL 04N 8313 ISSUED ALONG WITH EXT. P5. EXHIBIT P7: COPY OF THE REPRESENTATION DATED 24.09.2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// PA TO JUDGE BKA S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26231 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 3rd day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P5 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P5 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the tax demanded and furnishing simple bond without sureties for the balance covered by Ext. P5. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P5 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/