IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32225 of 2011(C) -------------------------- PETITIONER(S): ---------------------- SONY INDIA PVT. LTD., 2ND FLOOR, MUSCAT TOWER, S. A. ROAD, KATAVANTHRA, KOCHI-682 020. REPRESENTED BY BRANCH COMMERCIAL MANAGER, SHRI. JIJU K. I. BY ADVS. SRI.VIJAYAN. K. U. SRI. K. N. SREEKUMARAN RESPONDENT(S): ------------------------ 1. INTELLIGENCE INSPECTOR, SQUAD NO. 1, COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 2. INTELLIGENCE OFFICER, SQUAD NO. 1, COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 3. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 32225 of 2011(C) APPENDIX PETITIONER'S EXHIBITS EXT. P1 COPY OF REGISTRATION CERTIFICATE DTD. 11.5.2007 ISSUED BY THE ASSESSING AUTHORITY. EXT. P2 COPY OF THE RETURN FOR OCTOBER 2011 EXT. P3 COPY OF THE STATEMENT OF TURNOVER AND TAX PAYMENT DURING THE PREVIOUS YEAR (2010-11) AND CURRENT YEAR 2011-12 EXT. P4 COPY OF THE CIRCULAR DTD. 22.11.2011 REGARDING PRIMARY SALES SCHEME. EXT. P5 COPY OF THE CIRCULAR DTD. 22.11.2011 REGARDING PRIMARY SALES SCHEME FROM THE PETITIONER COMPANY TO THE DISTRIBUTOR. EXT. P6 COPY OF THE INVOICES NOS. 47223919 TO 25 DTD. 28.11.2011 AND 47223931 DTD. 29.11.2011 ISSUED BY PETITIONER COMPANY TO M/S. GLOBAL DISTRIBUTORS, THIRUVANANTHAPURAM. EXT. P7 COPY OF THE DEPARTMENTAL DELIVERY NOTE IN FORM 15 BEARING NO. 0022398 DTD. 29.11.2011. EXT. P8 COPY OF THE STATEMENT ACCOMPANYING THE INVOICES EXT. P9 COPY OF THE NOTICE IN FORM 17A NO. 593/2011-12 DTD. 30.11.2011 ISSUED BY THE 1ST RESPONDENT. EXT. P10 COPY OF THE CIRCULAR NO. 35/06 DTD. 16-10-06 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32225 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P9 notice directing the petitioner to give security deposit for the amounts covered by Ext.P9. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle to the petitioner on the petitioner depositing 25% of the amount demanded by Ext.P9 and furnishing a simple bond without sureties for the balance amount covered by Ext.P9. The appropriate authority under the Act shall complete proceedings W.P.(C)No.3225/11 2 pursuant to Ext.P9, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.3225/11 3