IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 WP(C).No. 19218 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------- SUNIL K.MATHEW, PROPRIETOR, M/S.KUZHIMANNIL RUBBER TRADING, PAYYANNAMON.P.O., KONNI, PATHANAMTHITTA DISTRICT. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES DEPARTMENT, PALA, KOTTAYAM-686 575. 2. INSPECTING ASST.COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686 039. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PATHANAMTHITTA-689 645. 4. COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN.P.O., TRIVANDRUM-695 033. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT., TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R5 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.19218/2011 B APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE KVAT REGISTRATION CERTIFICATE TIN 32030400622 ISSUED BY THE 3RD RESPONDENT. P2: COPY OF THE OR NOTICE DTD. 11/07/11 ISSUED BY THE 1ST RESPONDENT. P3: COPY OF THE TAX INVOICE NO.738/11.7.11 FOR RS.22,37,466/- ISSUED BY THE PETITIONER. P4: COPY OF THE FORM NO.15 DTD. 11/07/11 FOR RS,22,37,466/- ISSUED BY THE PETITIONER. P5: COPY OF THE LETTER DTD. 12/7/11 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER. P6: COPY OF THE FORM NO.15 IN S.NO.2356451/18.6.11 OBTAINED BY THE PETITIONER. P7: COPY OF THE FORM NO.15 IN S.NO.0360877/8.7.11 OBTAINED BY THE PETITIONER. P8: COPY OF THE FORM NO.15 IN S.NO.0760750/4.2.11 OBTAINED BY THE PETITIONER. P9: COPY OF THE FORM NO.15 IN S.NO.0442246/5.7.11 OBTAINED BY THE PETITIONER. P10: COPY OF THE FORM NO.15 IN S.NO.0467550/6.7.11 OBTAINED BY THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19218 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner has 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 bank guarantee 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/