IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24078 of 2011(H) -------------------------- PETITIONER(S): --------------- ABDUL MAJEED.K.V, PACKERS INDIA, D/NO.IX 1294, CHOORAKKODE, VALLAPUZHA, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD - 678 624. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS EXHIBIT-P1-TRUE COPY OF THE REGISTRATION CERTIFICATE NO. 34861 DATED 18/05/2007. EXHIBIT-P2-TRUE COPY OF THE NOTICE OR NO. 469/4-11-12 ISSUED BY RESPONDENT U/S 47 (2) OF THE KVAT ACT DATED 29/08/2011. EXHIBIT-P3-TRUE COPY OF THE INVOICE NO. 000039 DATED 18/08/2011 EXHIBIT-P4-TRUE COPY OF THE CERTIFICATE ISSUED BY THE ASSESSING AUTHORITY OF THE PETITIONER DATED 29/08/2011. RESPONDANTS'S EXHIBITS NIL sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24078 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T The petitioner brought into the State some machinery, which according to the petitioner, is machinery required for the business of the petitioner. But, alleging that the petitioner is not authorised to purchase such machinery and attempted to evade tax, by Ext.P2 notice, the machinery has been detained. According to the petitioner, Ext.P4 certificate proves that the petitioner has purchased the machinery for own use for the business of the petitioner. The petitioner seeks release of the machinery and the vehicle unconditionally. This is opposed by the learned Government Pleader, who submits that sufficient reasons are stated in Ext.P2 for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the machinery and the vehicle to the petitioner on the petitioner executing a simple bond without sureties. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, 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