IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33994 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------- SARATH P.KARIYAM, VKK TRADE LINKS, KALLARAMOOLA, KARIYAM, SREEKARAYAM PO, THIRUVANANTHAPURAM - 695 017. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): --------------------------- 1. INTELLIGENCE INSEPCTOR, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 017. 2. COMMERCIAL TAXE OFFICER, FIRST CIRCLE, PEROORKADA, THIRUVANANTHAPURAM - 695 005. R1 & R2 BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33994/2011 Y APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION. P2: COPY OF MONTHLY RETURN FOR OCTOBER, 2011. P3(A): COPY OF INVOICE NO.H-5242 DTD. 15/12/2011. P3(B): COPY OF INVOICE NO.H-5244 DTD. 15/12/2011. P3(C): COPY OF INVOICE O.H-5245 DTD. 15/12/2011. P4: COPY OF NOTICE DTD. 15/12/2011 OF THE 1ST RESPONDENT. P5: COPY OF REPLY DTD. 16/12/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33994 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of December, 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 covered by Ext.P4 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. S. Siri Jagan, Judge. Tds/