IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28027 of 2011(C) -------------------------- PETITIONER(S): ------------------------ 1. MSC HOTELS AND RSPRTS (P) LTD., CC 33/2183, THAMMANAM P.O., KOCHI-682032 (REP.BY MATHEW GEORGE , P/A HOLDER) 2. BLUE STAR LIMITED, PLOT No.265/2, DEMNI ROAD, U T OF DADRA & NAGAR HAVELI, DADRA-396191 (REP.BY AUTHORISED SIGNATORY ZACHARIA JOSEPH, BRANCH MANAGER, BLUESTAR (P) LTD., ERNAKULAM. BY ADV. SRI.VIJAYAN. K.U. RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR – 678624 2. STATE OF KERALA REP.BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM – 695 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28027 of 2011(C) APPENDIX: PETITIONERS' EXHIBITS: EXT.P1: TRUE COPY OF AUTHORIZATION LETTER DATED 24.8.2011 ISSUED TO 1ST PETITIONER BY THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE, COCHIN. EXT.P2: TRUE COPY OF THE PURCHASE ORDER DATED 28.3.2011 PLACED BY 1ST PETITIONER WITH 2ND PETITIONER. EXT.P3: TRUE COPY OF WORK ORDER DATED 12.3.2011 PLACED BY THE 1ST PETITIONER WITH M/S ZITA AIR CONDITIONING & REFRIGERATION CO. PVT LTD., KOCHI. EXT.P4: TRUE COPY OF THE INVOICE No.0000004131 DAED 20.9.2011 ISSUED BY THE 2ND PETITIONER TO 1ST PETITIONER. EXT.P5: TRUE COPY OF THE NOTICE No. OR 2455/9/11-12 DATED 28.9.2011 ISSUED BY 1ST RESPONDENT TO 1ST PETITIONER. EXT.P6: TRUE COPY OF THE REPLY DATED1.10.2011 ALONG WITH FORM 16 FILED BY 1ST PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P7: TRUE COPY OF THE REPLY DATED 5.10.2011 ISSUED TO 1ST PETITIONER BY THE CTO, CTCP, WALAYAR. EXT.P8: TRUE COPY OF THE REPLY DATED 8.10.2011 ALONG WITH DOCUMENTS FILED BY 1ST PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P9: TRUE COPY OF THE REPLY DATED 12.10.2011 FILED BY 2ND PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE. Kp/ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28027 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 21st day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P5 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P5 for detention is unsustainable and the petitioner has 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 petitioner on the petitioner depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P5 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 petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/