IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31133 of 2011(S) -------------------------- PETITIONER(S): --------------- SWINDER SINGH SATARA & CO.LTD., MERCY ESTATE, 2ND FLOOR, RAVIPURAM, M.G.ROAD, COCHIN-15, REPRESENTED BY ITS AUTHORIZED PERSON SHRI.K.SUBRAMANIAN (SENIOR MANAGER-FINANCE). BY ADV. SRI.DEEPU THANKAN SMT.G.RANJITA SMT.SONIA GEORGE RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM-682 013. 2. COMMERCIAL TAX OFFICER, KVAT CIRCLE IV, COMMERCIAL TAX OFFICE, THEVARA, ERNAKULAM-682 013. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 31133/2011 APPENDIX PETITIONER(S) EXHIBITS: EXHIBIT P1- TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 6.1.2009 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2- TRUE COPY OF THE PURCHASE ORDER DATED 22.9.2011 ISSUED BY THE PETITIONER. EXHIBIT P3- TRUE COPY OF THE INVOICE DATED 11.11.11 OF M/S.HUAWEI TECHNOLOGIES COMPANY LTD., CHINA. EXHIBIT P4- TRUE COPY OF THE DECLARATION MADE BY THE PETITIONER IN FROM 8FA OF THE KVAT ACT DATED 11.11.11. EXHIBIT P5- TRUE COPY OF THE BILL OF ENTRY AS ISSUED BY THE INDIAN CUSTOMS DATED 14.11.2011. EXHIBIT P6- TRUE COPY OF THE STOCK TRANSFER NOTE DATED 16.11.2011. EXHIBIT P7- TRUE COPY OF THE AIRWAY BILL DATED 17.11.2011. EXHIBIT P8- TRUE COPY OF THE DELIVERY NOTE IN FORM 15. EXHIBIT P9- TRUE COPY OF THE NOTICE DATED 17.11.2011 ISSUED BY THE IST RESPONDENT. EXHIBIT P10- TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER DATED 18.11.2011. EXHIBIT P11- TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC.NO.22843/2009 DATED 12.8.2009. EXHIBIT P12- TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT WPC.NO. 20955/2011 DATED 2.8.2011. RESPONDENTS' EXHIBITS NIL. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 31133 of 2011 ================== Dated this the 23rd 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.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 on the petitioner depositing 50% of the amount covered by Ext.P9 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings 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. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-