IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26717 of 2011(L) -------------------------- PETITIONER(S): --------------- JOY ALUKKAS INDIA LTD., MARINE DRIVE, KOCHI HAVING ITS BRANCH AT THRISSUR REP. BY H.SANJAY, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. BY SR. GOVT.PLEADER SRI.SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26717 of 2011(L) APPENDIX PETITIONER'S EXHIBITS :- EXHIBIT P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER KVAT ACT DATED 30-05-2007. EXHIBIT P1A : TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER THE TAMIL NADU VAT ACT DATED 01-01-2007. EXHIBIT P1B : TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER THE KARNATAKA AND VAT ACT DATED 18-02-2011. EXHIBIT P2 : A TRUE COPY OF THE GREEN CARD FOR THE YEAR 2010-11 DATED 31-07-2010. EXHIBIT P3 : TRUE COPY OF DELIVERY NOTE NOS. 19083 DATED 23-09-2011. EXHIBIT P3A : TRUE COPY OF DELIVERY NOTE NO. 19186 DATED 24-09-2011 EXHIBIT P3B : TRUE COPY OF DELIVERY NOTE NO. 19187 DATED 24-09-2011. EXHIBIT P3C : TRUE COPY OF DELIVERY NOTE NO. 19188 DATED 24-09-2011. EXHIBIT P3D : TRUE COPY OF DELIVERY NOTE NO. 19189 DATED 24-09-2011. EXHIBIT P3E : TRUE COPY OF DELIVERY NOTE NO. 19190 DATED 24-09-2011. EXHIBIT P3F : TRUE COPY OF DELIVERY NOTE NO. 19191 DATED 24-09-2011. EXHIBIT P3G : TRUE COPY OF DELIVERY NOTE NO. 19193 DATED 24-09-2011. EXHIBIT P3H : TRUE COPY OF DELIVERY NOTE NO. 19086 DATED 23-09-2011. EXHIBIT P4 : TRUE COPY OF NOTICE DATED 24-09-2011. EXHIBIT P5 : TRUE COPY OF REPLY DATED 27-09-2011. EXHIBIT P6 : TRUE COPY OF REPLY DATED 27-09-2011, ISSUED BY THE RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE ORDER OF THE COMMISSIONER DATED 04-10-2011. TRUE COPY P.A TO JUDGE amk. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26717 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 2011 J U D G M E N T The petitioner's goods have been detained by the respondent on allegation of attempt to evade tax. Ext.P4 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P4 till the proceedings pursuant to Ext.P4 are completed. The petitioner is challenging Ext.P4 seeking release of the goods 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 respondent to release the goods to the petitioner on the petitioner furnishing a bank guarantee for 50% of the amounts covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.26717 of 2011 -2- proceedings pursuant to Ext.P4, 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/