IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28152 of 2011(T) -------------------------- PETITIONER(S): ---------------------- M/S.METRO MINERALS (INDIA) PVT.LTD., 24, RIVER VIEW BUILDINGS, SOUTH CHALAKUDY, THRISSUR DISTRICT, REPRESENTED BY PRADEEP KHATRI, MANAGER - INDIRECT TAXATION. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, CHALAKUDY. 680307 2. INTELLIGENCE INSPECTOR SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 682013. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 28152 of 2011(T) --------------------------------------- APPENDIX ---------------- PETITIONER(S) EXHIBITS ------------------------------------ EXT.P-1 COPY OF PURCHASE ORDER OF M/S.POABS ENTERPRISES PVT.LTD. EXT.P-2 COPY OF BILL OF LADING OF CHENNAI CUSTOMS. EXT.P-3 COPY OF INVOICE NO.TN 200000 18 ISSUED BY THE PETITIONER. EXT.P-4 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. EXT.P-5 COPY OF REGISTRATION CERTIFICATE ISSUED BY M/S.POABS ENTERPRISES PVT.LTD. EXT.P-6 COPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 28152 of 2011 ================== Dated this the 24th day of October, 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 Ext.P4 notice directing the petitioner to give security deposit for the amount covered by Ext.P4. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle on the petitioner furnishing a bank guarantee for the amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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