IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31535 of 2011(N) ---------------------------------------- PETITIONER(S): ----------------------- M/S.PEEVEES PROJECTS (P) LTD., 39/1238, PEEVEES HOUSE, KALATHIPARAMBU ROAD, ERNAKULAM SOUTH, COCHIN-682 016, KERALA, REPRESENTED BY IT'S GENERAL MANAGER FINANCE MR.K.C. PAUL. BY ADV. SMT.K.LATHA RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, GOVT. OF KERALA, EDAPPALLY, COCHIN-24. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31535 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE BUILDING PERMIT DATED 28/11/2009 ISSUED FROM KOCHI CORPORATION TO THE PETITIONER ALONG WITH SITE MAP. EXT.P2: COPY OF THE CONSENT TO ESTABLISH OBTAINED BY THE PETITIONER FROM THE KERALA STATE POLLUTION CONTROL BOARD DATED 28/09/2010. EXT.P3: COPY OF THE THIS AGREEMENT KSH-PV COKI PO/2011/10 DATED 6TH JUNE 2011 BETWEEN THE PETITIONER COMPANY M/S.EXCEL GENERATORS P. LTD., BANGALORE. EXT.P3A: COPY OF THE AGREEMENT P.O. NO.KSH-PV COKI PO/2011/10 REV.01 DATED 1ST JULY 2011 ISSUED BY THE PETITIONER WHICH WAS ACCEPTED AND SIGNED BY M/S.EXCEL GENERATORS P. LTD., BANGALORE. EXT.P4: COPY OF THE CERTIFICATE OF IMPORTER EXPORTER CODE (IEC) ISSUED TO THE PETITIONER FROM THE O/O. THE JT. DIRECTOR GENERAL OF FOREIGN TRADE DATED 12/07/2011. EXT.P5: COPY OF THE PURCHASE ORDER NO.KSH-PV COKI PO/2011/10 REV.01 DATED 1ST JULY 2011 ISSUED BY THE PETITIONER TO M/S.CLLS POWER SYSTEMS LTD., SINGAPORE. EXT.P6: COPY OF THE BILL OF ENTRY FOR HOME CONSUMPTION IN THE NAME OF THE PETITIONER DATED NIL. EXT.P7: COPY OF THE BILL OF LANDING SINGAPORE DATED 29/08/2011 IN THE NAME OF THE PETITIONER. EXT.P8: COPY OF THE INVOICE ISSUED BY M/S.CLLS POWER SYSTEMS LTD., SINGAPORE DATED 26/08/2011 IN THE NAME OF THE PETITIONER. EXT.P8A: COPY OF THE CERTIFICATE OF ORIGIN ISSUED BY M/S.CLLS POWER SYSTEMS LTD., SINGAPORE DATED 26/08/2011 IN THE NAME OF THE PETITIONER. EXT.P8B: COPY OF THE CONTAINER PACKING LIST ISSUED BY M/S.CLLS POWER SYSTEMS LTD., SINGAPORE DATED 26/08/2011 IN THE NAME OF THE PETITIONER. EXT.P9: COPY OF THE DETENTION NOTICE NO.OR 437/2011-2012 DATED 12/11/2011 IN FORM NO.17A UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. WP(C).No. 31535 of 2011(N) EXT.P10: COPY OF THE REPLY DATED 16/11/2011 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT AGAINST THIS P9 NOTICE. EXT.P11: COPY OF THE NOTICE DATED 16/11/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P12: COPY OF THE ANOTHER REPLY LETTER DATED 17TH NOVEMBER 2011 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT AGAINST THIS P11 NOTICE. EXT.P13: COPY OF THE AFFIDAVIT DATED 18/11/2011 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXT.P14: COPY OF THE ANOTHER NOTICE DATED 22/11/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P15: COPY OF THE CERTIFICATE OF REGISTRATION DATED 18/11/2011 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31535 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the 3rd respondent on allegation of attempt to evade tax. Ext.P9 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P9 till the proceedings pursuant to Ext.P9 are completed. The petitioner is challenging Ext.P9 seeking 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 3rd respondent to release the goods to the petitioner on the petitioner furnishing a bank guarantee for 50% of the amounts covered by Ext.P9 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall W.P.(C)No.31535 of 2011 -2- complete the proceedings pursuant to Ext.P9, 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/