IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18097 of 2011(J) ------------------------ PETITIONER : -------------------- M/S.REGMA CERAMICS LIMITED, BUILDING NO.XIV/263 II, BEHIND CIVIL SUPPLY PETROL BUNK, MANIPUZHA, NATTAKOM PO, KOTTAYAM, (HQ:RCL, EDAPPALLY) REPRESENTED BY ITS DEPUTY GENERAL MANAGER MR. PHILIP KURUVILA. BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 2. COMMERCIAL TAX VAT OFFICER, SPECIAL CIRCLE -11, COMMERCIAL TAXES ERNAKULAM - 682 031. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.11, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT ATTINGAL - 695 011. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 18097 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE BRANCH TRANSFER INVOICE OF THE PETITIONER INVOICE NO. K-KTS/200088 DATED 30TH JUNE 2011. EXT.P2 : COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO. 32070431744/2011-12/411 DATED 1ST JULY, 2011 ISSUED IN THE ARYANKAVU CHECK POST. EXT.P3 : COPY OF THE DETENTION NOTICE NO. OR 151/11-12 DATED 2-7-2011 IN FORM NO. 17A UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P4 : COPY OF THE CIRCULAR NO. 3/2008 DATED 29-1-2008. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ........................................... W.P.(C).NO.18097 OF 2011 ............................................. Dated this the 6th day of July, 2011. JUDGMENT The petitioner’s goods and vehicles have been detained on allegations of attempt to evade tax. The petitioner is challenging the same. According to the petitioner, the reasons stated in Ext.P3 notice for detention is only hyper technical in nature and the petitioner being a registered dealer, there is no reason to even insist on security. 2. The learned Government Pleader on instructions submits that the laches pointed out in Ext.P3 are very serious in nature and therefore without cash security, the goods and vehicle cannot be released. Having heard both sides, I dispose of this writ petition with the following directions: 3. The goods and vehicle detained as per Ext.P3 shall be released to the petitioner on the petitioner furnishing Bank guarantee for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the enquiry on Ext.P3 and pass final orders as expeditiously as possible at any rate within three months from the date of W.P.(C).NO.18097 OF 2011 : 2 : receipt of a copy of this judgment. The Bank guarantee furnished by the petitioner shall be dealt with in accordance with the final orders to be passed in the enquiry. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl