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. 29029 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------ KCM APPLIANCES PVT. LTD., 19/411Z, THURAKKAL BYPASS JUNCTION, MANJERI, MALAPPURAM-676 121. REPRESENTED BY ITS BRANCH MANAGER, NOUSHAD ALI. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE, ADV. SMT.NISHA JOHN, SRI.V.P. NARAYANAN. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD IV, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPALLY, COCHIN-682 024. 2. COMMERCIAL TAX OFFICER, MANJERI, MALAPPURAM DISTRICT, PIN-676 121. R1 & R2 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 29029 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE TOGETHER WITH THE ANNEXURE DATED 26/04/2011 ISSUED BY THE SECOND RESPONDENT. EXT.P2: COPY OF THE DELIVERY NOTE DATED 28/10/2011 ISSUED BY THE 2ND RESPONDENT. EXT.P3: COPY OF THE BILL OF ENTRY ISSUED BY THE APL. EXT.P4: COPY OF THE CUSTOMS DUTY PAYMENT RECORDS ISSUED BY APPRAISING OFFICER, COCHIN HOUSE, COCHIN-9. EXT.P5: COPY OF THE NOTICE NO.420/11-12 DATED 28/10/2011 IN FORM 17A ISSUED BY THE FIRST RESPONDENT. EXT.P6: COPY OF THE CIRCULAR NO.20/11 DATED 28/09/2011 ISSUED BY THE COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29029 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 1st respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No. 29029 of 2011 -2- proceedings pursuant to Ext.P5, as 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/