IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 28TH NOVEMBER 2011 / 7TH AGRAHAYANA 1933 WP(C).No. 31689 of 2011(I) -------------------------------------- PETITIONER(S): ------------------------ PALAKKADAN WOOD INDUSTRIES, REPRESENTED BY ITS PROPRIETOR, P.M. BASHEER, VAREPPATTY, KOTHAMANGALAM. BY ADV. SRI.S.ABU BAKER KUNJU, SRI.P.D. BRROONO. RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, DEPARTMENT OF COMMERCIAL TAXES, WALAYAR, PIN-678 624. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31689 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE NOTICE NO.OR.460/B/11-12 DATED 22/11/2011 OF RESPONDENT. EXT.P2: COPY OF THE CIRCULAR NO.11/2009 DATED 25/07/2009 OF THE COMMISSIONER. EXT.P3: COPY OF THE STATEMENT OF STATE BANK OF INDIA DATED 25/11/2011. EXT.P4: COPY OF THE FORM 15 DELIVERY NOTE NO.CTVAG-C0628594 OF THE PETITIONER. EXT.P5: COPY OF THE INVOICE NO.534 DATED 21/11/2011 OF THE PETITIONER. EXT.P6: COPY OF THE NOTICE NO.OR.366/B/11-12 DATED 19/10/2011 OF THE RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 31689 of 2011 ================== Dated this the 28th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the 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 respondent to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P6 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, 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. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-