IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 20TH OCTOBER 2011 / 28TH ASWINA 1933 WP(C).No. 27866 of 2011(G) ------------------------------------------ PETITIONER(S): ------------------------- M/S. SAMSUNG INDIA ELECTRONICS PRIVATE LTD., J & V BUILDING, SUBHASH CHANDRA BOSE ROAD, JAWAHAR NAGAR, KADAVANTHARA, PINCODE - 688 020, REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. P.VIJAYAN. BY ADV. SRI.MOHAMMED RAFIQ RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY AT KARUKUTTY, ERNAKULAM, PINCODE - 683 576. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE II, PERUMANOOR, ERNAKULAM, PINCODE - 682 015. 3. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PINCODE - 695 001. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.27866/2011 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CIRCULAR NO.12 OF 2011 DTD. 13/07/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. P1(A): COPY OF THE LETTER NO.C4-24752/11/CT DTD. 20/09/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. P2: COPY OF THE DECLARATION DTD.12/10/2011 IN FROM NO.8FA. P3: COPY OF THE DECLARATION DTD. 13/10/2011 IN FORM NO.8FA. P4: COPY OF THE NOTICE DTD. 13/10/2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 47(2) OF THE KVAT ACT. P5: COPY OF THE REPLY DTD. 14/10/2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 27866 of 2011 ================== Dated this the 20th 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.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and 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 respondents to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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/// - : 2 :- P.A. to Judge