IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 22ND JULY 2011 / 31ST ASHADHA 1933 WP(C).No. 20079 of 2011(H) ---------------------------------- PETITIONER(S): -------------------- M/S.L.G. ELECTRONICS INDIA PVT. LTD. DOOR NO.40/2170,VASUDEVA BUILDINGS, TD ROAD, COCHIN, REP BY MANAGER, V.HARIHARAN S/O.VARADARAJAN,AGED 38 YEARS. BY ADV. SRI.RENJITH THAMPAN RESPONDENT(S): -------------------- THE COMMERCIAL TAX OFFICER VALAYAL CHECK POST, PALAKKAD DIST - 678 273. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20079/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE ASSISTANT COMMISSIONER OF SALES TAX, (SPECIAL CIRCLE) ERNAKULAM. P2: COPY OF THE WAREHOUSE AGREEMENT DATED 12/04/2011. P3: COPY OF THE STOCK TRANSFER CUM NON RETURNABLE GATE PASS DATED 02/07/2011. P4: COPY OF THE NOTICE DATED 08/07/2011. P5 COPY OF THE REPLY FILED BY THE PETITIONER DATED 13/07/2011. P6: COPY OF THE CONSIGNMENT NOTE DATED 02/07/2011. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20079 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of July, 2011. J U D G M E N T The petitioner's goods and vehicle have been detained by the respondent on allegation of attempt to evade tax under the Kerala Value Added Tax Act. Ext. P4 notice has been issued to the petitioner stating the reasons for detention and directing the petitioner to give cash security for the amounts mentioned in Ext. P4. The petitioner is challenging Ext. P4 on the ground that there is no attempt to evade tax as alleged. 2. Having heard the learned Government Pleader also, who opposes the prayers in the writ petition, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner giving cash security for 50% of the amount covered by Ext. P4 and furnishing a simple bond without sureties for the balance. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P4 as expeditiously as possible, at any rate, within 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 so passed. Sd/- S. Siri Jagan, Judge. Tds/