IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 34309 of 2011(K) ------------------------------------- PETITIONER : -------------------- SHAJI STEELS, N.H.BYE-PASS JUNCTION, EDAPPALLY, KOCHI - 24, REPRESENTED BY K.S.MAJEED, MANAGING PARTNER BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS : ------------------------ 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM - 695 001 R1 TO R2 BY SMT.SHOBHA ANNAMMA EAPEN, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RKM -2- WP(C).No. 34309 of 2011(K) APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE RETURN FOR THE MONTH OF NOVEMBER 2011 FILED BEFORE THE ASSESSING AUTHORITY. P2 : COPIES OF THE INVOICE NOS. 3009 & 3010 DATED 17.12.2011 ISSUED BY PETITIONER. P3 : COPY OF THE NOTICE NO.691/11-12 DATED 19.12.2011 ISSUED BY THE 1ST RESPONDENT TO PETITIONER. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE RKM S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34309 of 2011 ---------------------------------------------- Dated this the 21st day of December, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P3 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle covered by Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, 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. S. SIRI JAGAN, JUDGE acd