IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28956 of 2011(T) ----------------------------------- PETITIONER(S): ---------------------- PUNALUR PAPER MILLS LIMITED PUNALUR,KOLLAM REP.BY ITS DIRECTOR, NELSON SEBASTIAN BY ADV. SRI.B.PRAMOD RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,WALAYAR-678001 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678001 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678001 BY GOVT. PLEADER SMT.SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28956 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE WEB PAGE IN THE WEB SITE OF THE KERALA COMMERCIAL TAX DEPARTMENT SHOWING THE DETAILS OF THE PETITIONER'S REGISTRATION. P2 : COPY OF THE FORM NO. 32. P3 : COPY OF THE SALE DEED AGREEMENT DTD 26/09/2010. P4 : COPY OF THE NOTICE DTD 23/10/2010 ISSUED BY THE 1ST RESPONDENT. P5 : COPY OF THE REPRESENTATION DTD 23/10/2010 SUBMITTED BY THE PETITIONER. P6 : COPY OF THE CERTIFICATE OF OWNERSHIP DTD 23/10/2010. RESPONDENT'S EXHIBITS : NIL //TRUE COPY/ P.A TO JUDGE. STU S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28956 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st 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. P4 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P4 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 depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 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/