IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21752 of 2011(T) -------------------------------------- PETITIONER(S): ---------------------- JAISON.P.L,JAISON CERAMICS CENTRE, PALISSERY HOUSE,AMRITHA COMPLEX,OTTUPARA, KUMARANELLUR.P.O,THRISSUR. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): ------------------------- INTELLIGENCE INSPECTOR,SQUAD NO.II, COMMERCIAL TAXES,ERNAKULAM-682015. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21752/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE INVOICE NO.199 DTD. 20.7.2011. P2:- COPY OF THE ADVANCE TAX PAYMENT RECEIPT. P3:- COPY OF THE DECLARATION OF FORM NO.8 F A. P4:- COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT DT. 7.8.2011. P5:- COPY OF THE REPLY GIVEN BY THE PETITIONER BEFORE THE RESPONDENT DTD. 8.8.2011. P6:- COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT DTD. 8.8.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 21752 of 2011 ================== Dated this the 10th day of August, 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 Exts.P4 and P6 notices directing the petitioner to give cash security for the amounts covered by Ext.P6. The petitioner submits that the reasons stated in the notices are technical in nature and are merely clerical mistakes. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that the defects noted are very serious in nature and, therefore, the goods should not be ordered to be released. 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 furnishing a simple bond for the balance amount without sureties as security for the amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Exts.P4 and 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