IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 11TH NOVEMBER 2011 / 20TH KARTHIKA 1933 WP(C).No. 30138 of 2011(N) -------------------------------------- PETITIONER : -------------------- M/S.SAI SERVICE STATION LTD., 50/1115L, CHERANELLOOR ROAD, EDAPPALLY, COCHIN - 682024 REPRESENTED BY IT'S SENIOR MANAGER (FINANCE AND ACCOUNTS) MR.MATHEW.P.J. BY ADV. SMT.K.LATHA RESPONDENTS : ------------------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (ASSMT.), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III, COMMERCIAL TAXES COMPLEX, ERNAKULAM - 682016. 3. THE INTELLIGENCE OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR, PIN - 688536 R1 TO R3 BY GOVT. PLEADER SRI. MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RKM WP(C).No. 30138 of 2011(N) ------------------------------------------ APPENDIX PETITIONER'S EXHIBITS : P1 : THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION WITH TIN NO.32070418244 C DATED 25.08.2007 ISSUED BY THE SECND RESPONDENT IN THE NAME OF THE PETITIONER. P2 : THE TRUE COPY OF THE PURCHASE ORDER PLACED BY THE PETITIONER TO M/S. OM SAI CORPORATION MUMBAI DATED 24.09.2011. P3 : THE TRUE COPY F THE FORM NO.16 ISSUED BY THE PETITIONER DATED 29.09.2011. P4 : THE TRUE COPY OF THE DETENTION NOTICE NO.VCR 82/10-11 DATED 15.06.2010 OR NO.VC 1151/11-12 DATED 05.11.2011 IN FORM NO.17A UNDER SECTION 47 (2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P5 (A) : THE TRUE COPY OF THE REPLY LETTER DATED 08.11.2011 FILED BY THE PETITIONER BEFORE THE THIRD RESPNDENT. P5(B) : THE TRUE COPY OF THE REPLY LETTER DATED 09.11.2011 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ PA TO JUDGE RKM S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30138 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing Ext.P4 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 and vehicle 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 and vehicle covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as W.P.(C)No.30138 of 2011 -2- expeditiously as 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/