IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26670 of 2011(G) --------------------------------------- PETITIONER(S): ----------------------- ATUL BATRA, PROPRIETOR, GREENLINE APPLIANCES, JAWAN CROSS ROAD, EDAPPALLY, ERNAKULAM, COCHIN-682 024. BY ADV. SRI.VIJAYAN. K.U., SRI.K.N.SREEKUMAR. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 26670 of 2011(G) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE INVOICE NO.R-88 DTD. 14.9.2011 OF M/S.TRUELINE APPLIANCES (P) LTD., NEW DELHI. EXHIBIT P2- TRUE COPY OF THE NOTICE NO.OR-2391/10/11-12 DATED 23.9.2011 ISSUED BY IST RESPONDENT TO PETITIONER. EXHIBIT P3- TRUE COPY OF THE SAMPLE INVOICE NO.00516 DTD. 5.9.2011 ISSUED BY THE PETITIONER TO THE DISTRIBUTOR M/S.NANDILATH G.MART, THRISSUR. EXHIBIT P4- TRUE COPY OF THE PAPER CUTTING IN MALAYALA MANORAMA DAILY DTD. 29.8.2011 SHOWING ADVERTISEMENT OF GOPU NANDILATH. EXHIBIT P5- TRUE COPY OF THE WRITTEN REPLY DTD. 4.10.2011 FILED BEFORE THE IST RESPONDENT BY MAIL AND BY E-MAIL. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26670 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 11th day of October, 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. P2 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P2 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 furnishing simple bond without sureties for the amount covered by Ext. P2. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P2 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/