IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26164 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ 1. M/S. SAINT-GOBAIN GLASS INDIA LTD., PLOT NO-A-1, SIPCOT INDUSTRIAL PARK, SRIPERUMBUDUR-602 105, REPRESENTED BY ITS AREA MANAGER SRI.V.B.RAMESH. 2. M/S. VARNA GLASS & PLYWOODS TRADING PVT.LTD, RAHMANIYA BUILDING, DOOR NO.XV/596, OTTUPARA, WADAKANCHERY.P.O., THRISSUR-680 582 REPRESENTED BY ITS MANAGING DIRECTOR SRI.MAQBOOL ABDUL RAHMAN. BY ADV. SRI.ANIL D. NAIR SRI.PREM NAVAZ.J.R SMT.NIVEDITA A. KAMATH RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, WADAKANCHERY.PIN-678 007. 2. THE COMMERCIAL TAX INSPECTOR, THE COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 009. 3. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM.PIN-695 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.26164/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE INVOICE NO.8601153438 DATED 11/9/2011 ISSUED BY THE FIRST PETITIONER TO THE SECOND PETITIONER. P2 COPY OF THE INVOICE NO.8603096108 DATED 11/9/2011 ISSUED BY THE FIRST PETITIONER TO THE SECOND PETITIONER. P3 COPY OF THE CHALAN EVIDENCING PAYMENT OF ADVANCE TAX REMITTED BY THE 2ND PETITIONER. P4 COPY OF THE CHALAN EVIDENCING PAYMENT OF ADVANCE TAX REMITTED BY THE 2ND PETITIONER. P5 COPY OF THE CORRECTED INVOICE NO.8601153545 DATED 14/9/2011. P6 COPY OF THE CORRECTED INVOICE NO.8603096265 DATED 14/9/2011. P7 COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE 2ND RESPONDENT. P8 COPY OF THE RECEIPT EVIDENCING PAYMENT OF ADVANCE TAX. P9 COPY OF THE RECEIPT EVIDENCING PAYMENT OF ADVANCE TAX. P10 COPY OF THE LETTER DATED 27/9/2011 SUBMITTED BY THE SECOND PETITIONER TO THE FIRST PETITIONER. P11 COPY OF THE LETTER SUBMITTED BY THE FIRST PETITIONER TO THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26164 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of September, 2011. J U D G M E N T The goods and vehicle belonging to the petitioners have been detained on allegation of attempt to evade tax. The petitioners seek release of the goods and vehicle challenging Ext. P7 notice issued in this regard. According to the petitioners, the reason mentioned in Ext. P7 for detention is unsustainable and the petitioners have not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioners on the petitioners furnishing bank guarantee covered by Ext. P7. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P7 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioners as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/