IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 20TH OCTOBER 2011 / 28TH ASWINA 1933 WP(C).No. 27922 of 2011(M) ----------------------------------------- PETITIONER(S): ------------------------ NIPRO INDIA CORPORATION PVT.LTD., 1ST FLOOR, YESDEE HOUSE, OLD NO.167, NEW NO.131, VALLUVARKOTTAM HIGH ROAD, NUNGAMPAKKAM, CHENNAI - 600 034, REPRESENTED BY ITS AREA MANAGER K.B.BAIJU. BY ADV. SRI.B.PRAMOD RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 001. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.27922/2011 M APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PURCHASE ORDER DTD. 07/10/2011 ISSUED TO THE PETITIONER. P2: COPY OF THE INVOICE DTD. 10/10/2011 ISSUED BY THE PETITIONER. P3: COPY OF THE CATALOGUE OF THE DIALYSIS MACHINE SUPPLIED BY THE PETITIONER. P4: COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM NO.16 OF KVAT RULES. P5: COPY OF NOTICE DTD. 12/06/2011 ISSUED TO THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.27922 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of October, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P5 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, as expeditiously as W.P.(C)No.27922 of 2011 -2- possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/