IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33893 of 2011(J) -------------------------- PETITIONER(S): ---------------------- SUNNY VARGHESE, EENTHUNKAL RUBBERS, THOPRAMKUDY, THOPRAMKUDY P.O., IDUKKI DISTRICT. BY ADV. SRI. JOSEPH SEBASTIAN PURAYIDAM RESPONDENT(S): ------------------------ INTELLIGENCE INSPECTOR, SQUAD NO. 4, COMMERCIAL TAXES, NEDUMKANDAM, IDUKKI DISTRICT – 685 553. BY GOVT. PLEADER SMT. SOBHA ANNAMMA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 33893 of 2011(J) APPENDIX PETITIONER'S EXHIBITS EXT. P1 COPY OF THE TAX INVOICE FORM NO. 8 ISSUED BY M/S. M. K. ISMAIL, HILL PRODUCE DEALER FOR THE TRANSPORT OF THE QUANTITY OF BLACK PEPPER IN FORM NO. 8 DATED 14.12.2011. EXT. P2 COPY OF THE DELIVERY NOTE IN FORM NO. 15 ISSUED BY M/S. M. K. ISMAIL, HILL PRODUCE DEALER AS CONSIGNER TO THE PETITIONER AS CONSIGNEE. EXT. P3 COPY OF THE INVOICE DATED 14.12.2011 IN FORM NO. 8 FOR SALE TO KISHORE SPICES COMPANY, JEW TOWN – KOCHI ISSUED BY THE PETITIONER. EXT. P3(a) COPY OF THE DELIVERY NOTE ISSUED BY THE PETITIONER IN FORM NO. 15 WITH DELIVERY NOTE NO. CTVAG-D NO. 0009338 DATED 14.12.2011 TO KISHORE SPICES COMPANY. EXT. P4 COPY OF THE NOTICE ISSUED BY THE RESPONDENT DATED 15.12.2011. EXT. P5 COPY OF THE EXPLANATION SUBMITTED BY THE PETITONER DATED 15.12.2011. EXT. P6 COPY OF THE BILL DATED 14.12.2011 WITH BILL NO. B4138 ISSUED FROM JANATHA HARDWARES TO MR. SAJI SEBASTIAN, NADUMATTATH, MANIYARAMKUDY. EXT. P7 COPY OF THE BILL DATED 14.12.2011 ISSUED BY M/S. BEST FUEL, THODUPUZHA. EXT. P8 COPY OF THE LETTER ISSUED BY SRI. M. N. RAVI, FOREST GUARD, PANAMKUTTY CHECK POST DATED 15.12.2011. EXT. P9 COPY OF THE PURCHASE ORDER DATED 10.12.2011 ISSUED TO THE PETITIONER BY M/S. KOSHORE SPICES COMPANY. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33893 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P4 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P4 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P4 and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/