IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27804 of 2011(A) -------------------------- PETITIONER(S): --------------- K.T.THOMAS, K.T.TRADERS, OTHAI, PERAAKAMANNA P.O., MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR,SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 27804/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE REGISTRATION CERTIFICATE. P2. COPY OF THE DELIVERY NOTE DTE.17.10.2011. P3. COPY OF THE NOTICE DTD.17.10.2011. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 27804 of 2011 ================== Dated this the 19th day of October, 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.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. 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 depositing 50% of the amount covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, 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