IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31297 of 2011(J) ----------------------------------------- PETITIONER(S): ------------------------ ELIZABETH BIJI YESUDAS, PROPRIETRESS, J.J.MARKETING AGENCIES, MANGALATH BUILDING, KOTTAMKULANGARA, CHAVARA - 691 583. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE, BY ADV. SRI. FIROZ K.M. RESPONDENT(S): -------------------------- THE INTELLIGENT INSPECTOR, SQUAD NO.1, OFFICE OF INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, ALAPPUZHA, CAMP AT CHERTHALA, ALAPPUZHA - 683 001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31297/2011 J APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER. P2: COPY OF THE BILL NO.336 DTD. 12/03/2010. P3: COPY OF THE STATEMENT DTD. 20/11/2011 ISSUED BY SRI.ARUN MALLER. P4: COPY OF THE NOTICE BEARING OR NO.613/2011 -12 DTD. 20/11/2011 ISSUED BY THE RESPONDENT. P5: COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31297 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th of November, 2011 J U D G M E N T The petitioner's goods and vehicles have been detained on allegation of attempt to evade tax by issuing by Ext.P4 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods and vehicles shall be released to the petitioner, 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 vehicles covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as W.P.(C)No.31297 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/