IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17148 of 2011(P) ----------------------- PETITIONER : -------------------- G. FLANGO, LALITHA VILASAM, THOKKAD POST, CHEMMARUTHY, VARKALA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V. MENON SRI.MAHESH V. MENON RESPONDENT(S): ------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691021. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVAANANTHAPURAM - 695 001. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF NOTICE IN FORM NO. 17A ISSUED BY THE 1ST RESPONDENT DATED 22-06-2011. EXT.P2 : COPY OF NOTICE IN FORM NO. 17A ISSUED BY THE 1ST RESPONDENT DATED 22-06-2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17148 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of July, 2011. J U D G M E N T This writ petition is filed by the petitioner challenging detention of his vehicle on allegations of attempt to evade tax. This Court has passed an interim order on 27.6.2011, which reads as follows: “Heard the learned counsel for the petitioner and the Government pleader for respondent. It is contended that both the vehicles are newly purchased by the petitioner and articulated with ready mix concrete transit mixer. According to the petitioner it is taken for registration from Ernakulam after fixing the mixer machine on the chassis. Since the transport of the said vehicles does not involve any transport attracting levy of tax, reasons for detention was totally baseless, is the contention. I am of the view that pending finalisation of the enquiry the vehicles in question can be released subject to the petitioner furnishing security Bond and further subject to restricting transfer of vehicles till finalisation of the enquiry. Therefore, there will be an interim direction to the 1st respondent to release the vehicles (machinery) detained by virtue of Exts. P1 and P2 notices, on the petitioner furnishing security Bonds for the value of deposit demanded thereunder, in the form prescribed under the KVAT Rules, without sureties. The respondent will be at liberty to intimate the registering authority concerned having jurisdiction in the area of the address of the petitioner to make endorsement in the registration certificates of the respective vehicles, restraining transfer of vehicles till finalisation of the enquiry.” In view of the said interim order, nothing further requires to be done in this writ petition except to direct the appropriate under the Act to complete the proceedings initiated by the detention W.P(C) No. 17148 of 2011 -: 2 :- expeditiously. Accordingly, this writ petition is disposed of in terms of the interim order with a further direction to the authority competent to do so to complete the proceedings initiated by the detention of the vehicles expeditiously. The security furnished by the petitioner as per the interim order shall be dealt with in accordance with the final orders to be passed in the said proceedings. Sd/- S. Siri Jagan, Judge. Tds/