IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 17326 of 2011(M) -------------------------- PETITIONER(S): --------------- M/S.TVS SRICHAKRA LTD., CHAKKARAPARAMBU, VENNALA, NOW HAVING ITS OFFICE AT SEHBA SQUARE, DOOR NO.21/62A, COCHIN UNIVERSITY ROAD, SOUTH KALAMASSERY ERNAKULAM-682 022, REP.BY G.VIRENDRA NATHAN, ASST.DISTRICT MANAGER. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ERNAKULAM-16. 2. MADRAS AUTO SERVICES, 135, SHASTRI ROAD, KOTTAYAM-01 BY SR.G.P.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17326 of 2011(M) PETITIONER'S EXTS: EXT.P1: COPY OF COMMUNICATION DTD.2.6.011 EXT.P2: COPY OF COMMUNICATION ISSUED BY THE ASSESSING AUTHORITY DIRECTING THE AUTHORITIES OF JURISDICTION TO CONDUCT A LOCAL INSPECTION DTD.7.6.2011 EXT.P3: COPY OF THE INVOICE RAISED ON 30.5.2011 EXT.P3(a): COPY OF INVOICE RAISED ON 3.15.2011 EXT.P3(b): COPY OF INVOICE RAISED ON 14.6.2011 EXT.P4: COPY OF RETURN FILED FOR THE MONTH OF MAY EXT.P5: COPY OF DEPOT STOCK LEDGER FOR THE PERIOD 30.5.2011 TO 24.6.2011 EXT.P6: COPY OF NOTICE DTD.23.6.011 EXT.P7:COPY OF REPLY DTD.24.6.2011 EXT.P7(a): COPY OF REPLY DTD.25.6.011 RESPONDENTS EXTS: NIL /TRUE COPY/ P.A.TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17326 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner challenges proceedings for detention of the goods and vehicle belonging to the petitioner, which have been detained on suspicion of attempt to evade tax. According to the petitioner, the petitioner has not attempted to evade tax. On 28.6.2011, this Court passed the following interim order: “Heard, learned counsel for the petitioner and the Govt. Pleader for the respondents. The petitioner is offering explanation for the delay caused in transporting the goods as because of non-settlement of fright charges. However, learned Govt. Pleader points out that there is no evidence pertaining to the date of despatch in the invoice which accompanied. The question whether there was any attempt in evasion of tax is a matter which need be settled through enquiry contemplated under Section 47. Since the consignor as well as the consignee are registered dealers and since there were documents accompanying the transport, I am of the view that, pending finalisation of such enquiry, the goods can be released on the petitioner furnishing Security Bond. Therefore, there will be an interim direction to the 1st respondent to release the goods along with the vehicle detained by virtue of Ext.P6 notice on the petitioner furnishing security Bond for the value of deposit demanded thereunder in the form prescribed under the KVAT Rules, without sureties”. W.P.(C)No.17326/11 2 It is submitted that pursuant to the interim order, the goods and vehicle have been released to the petitioner. That being so, all what remains to be done in this writ petition is only to direct the appropriate authority to complete the proceedings initiated by detention of the petitioner's goods and vehicle expeditiously. Accordingly, the writ petition is disposed of with a direction to the competent authority under the Act to complete proceedings initiated by detention of the petitioner’s goods and vehicle as expeditiously as possible. The security furnished by the petitioner as per the interim order shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17326/11 3 W.P.(C)No.17326/11 4