IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27797 of 2011(Y) -------------------------- PETITIONER(S): --------------- ROBINSON.T. S/O.V.THANKAIYYAN, TAKKAL SANDAL, POLLACHI, PERAMBLUR DISTRICT, RESIDING AT 9/117/1, MAIN ROAD, PANDARAVILAI, CHENKODI P.O., VERKILAMBI, KALKULAM, KANYAKUMARI DISTRICT, TAMILNADU. BY ADV. SRI.K.M.JAMALUDHEEN SMT.LATHA PRABHAKARAN RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD 1, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 27797/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE INVOICE DTD.30.9.2011. P2. COPY OF THE DELIVERY NOTE DTD.30.9.11. P3. COPY OF THE AGREEMENT. P4. COPY OF THE NOTICE DTD.7.10.2011. P5. COPY OF THE REQUEST DTD.13.10.201. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 27797 of 2011 ================== Dated this the 19th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner depositing Rs.4 lakhs and furnishing a simple bond without sureties for the balance amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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 - : 2 :-