IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29748 of 2011(P) ----------------------------------------- PETITIONER(S): ------------------------ DR. ABRAHAM SEBASTIAN, MEDI SCAN, BUILDING NO.30/676, D2 NELLIKODE, KOVOOR DESOM, NEAR GOVT. MEDICAL COLLEGE, KOZHIKODE. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENT(S): -------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD - 678 624. BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29748/2011 P APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE LETTER OBTAINED FROM THE BANK. P2: COPY OF THE INOICE JO.A-2011-12/24 DTD. 03/11/2011. P3: COPY OF THE DECLARATION IN FORM NO.16 DTD. 3/11/2011. P4: COPY OF THE INVOICE OF M/S.SCANNER LTD., DTD. 03/11/2011. P5: COPY OF THE NOTICE ISSUED BY RESPONDENT U/S.47(2) OF THE KVAT ACT DTD. 06/11/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29748 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, W.P.(C)No.29748 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/