IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 17TH OCTOBER 2011 / 25TH ASWINA 1933 WP(C).No. 27433 of 2011(D) -------------------------------------- PETITIONER: ------------------- FORUM EXPORT IMPORT HOUSE INDIA (P) LTD., ROOM 12/683,2ND FLOOR, M.V.M HAJI BUILDING, CALICUT ROAD, EDAPPAL, MALAPPURAM DISTRICT, RERESENTED BY ITS MANAGING DIRECTOR, HAFIS RAHMAN. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PONNANI- 679 576. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA,ERNAKULAM - 682 015. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.27433/2011-D: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1. TRUE COPY OF THE INVOICE ISSUED BY THE FOREIGN SELLER ON IMPORT OF GOODS, DATED 05.09.2011. EXHIBIT P2. TRUE COPY OF THE CERTIFICATE OF ORIGIN ISSUED FOREIGN SELLOR ON IMPORT, DATED 27.09.2011. EXHIBIT P3. TRUE COPY OF THE COMBINED TRANSPORT BILL OF LADING. EXHIBIT P4. TRUE COPY OF THE BILL OF ENTRY ON IMPORT OF GOODS DATED 13.10.2011 ON CUSTOMS CLEARANCE. EXHIBIT P5. TRUE COPY OF THE DECLARATION IN FORM NO.8FA FURNISHED TO THE JURISDICTIONAL AUTHORITY DATED 13.10.2011. EXHIBIT P6. TRUE COPY OF THE DELIVERY NOTE IN FORM NO.15 DATED 13.10.2011. EXHIBIT P7. TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTRION 47 (2) DATED 13.10.2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27433 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 17th 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. P7 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P7 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. P7. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P7 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. S. Siri Jagan, Judge. Tds/