IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 WP(C).No. 19264 of 2011(G) -------------------------------------- PETITIONER: ------------------- UNITED CONSTRUCTION COMPANY, V.M.C COMPLEX, WADAKKANCHERY, THRISSUR, REP. BY ITS MANAGING PARTNER, V.C.ELIAS. BY ADV. SRI.A.KUMAR. RESPONDENT: ---------------------- THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, MUTHANGA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.19264/2011-G: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE K.V.A.T REGISTRATION CERTIFICATE. EXT.P.2: COPY OF THE INVOICE DTD. 31/05/2011. EXT.P.3: COPY OF THE TRAILER-WISE PACKING LIST. EXT.P.4: COPY OF THE NOTICE DTD. 03/07/2011. EXT.P.5: COPY OF THE REPLY (WITHOUT ANNEXURES) FURNISHED BY THE PETITIONER DTD. 06/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19264 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2011. J U D G M E N T The petitioner's goods and vehicle have been detained under section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. Ext. P4 notice has been issued to the petitioner in this regard. The petitioner challenges the same. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext. P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext. P4 notice and pass final orders expeditiously. The bond furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/