IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 22078 of 2011(H) ---------------------------------- PETITIONER(S): -------------------- SOUTHERSN INVESTMENTS PVT. LTD., CORPORATE OFFICE AT MONTIETH COURT,65,MONTIETH ROAD, EGMORE, CHENNAI-600008. BRANCH OFFICE AT 1ST FLOOR, "EMPRESS NEST", ST. FRANCIS XAVIERS CHURCH ROAD KATHRIKADAVU, KALOOR, KOCHI-682012. REPRESENTED BY CRESSY SURESH, ASST. GENERAL MANAGER. BY ADV. SRI.A.KUMAR RESPONDENT(S): -------------------- INTELLIGENCE INSPECTOR, SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-15. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22078/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE PURCHASE ORDER DATED 26/10/2010. P2: COPY OF THE INVOICE NO.17078 DATED 27/06/2011. P3: COPY OF THE BILL OF ENTRY FILED DATED 05/08/2011. P4: COPY OF THE FORM NO.8FA DECLARATION DATED 05/08/2011. P5: COPY OF THE NOTICE DATED 05/08/2011. P5(a):COPY OF THE REVISED NOTICE DATED DATED 10/08/2011. P6: COPY OF THE REPLY DATED 08/08/2011 FURNISHED BY THE PETITIONER. P7: COPY OF THE RETURNS FILED BY THE PETITIONER DTD.14/07/2011. P7(a):COPY OF THE APPLICATION FOR COMPOUNDING. P8: COPY OF THE BUILDING PLAN DATED 25/04/2007. P8(a):COPY OF THE BUILDING PERMIT DATED 28/07/2007 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22078 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of August, 2011. J U D G M E N T The petitioner imported lifts for the the purpose of use in an apartment complex being constructed by the petitioner. The same was being transported to Thripunithura where the apartment complex is being built as per a building permit obtained from the Municipality. The same has been detained by the respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued in this regard, which was later modified by Ext.P5(a) notice, directing the petitioner to furnish cash security for the amount covered by Ext.P5(a). The petitioner submits that the petitioner has absolutely no intention to evade any tax and the petitioner has produced all documents in support of the import and transport. Therefore, there is no reason to detain the goods, is the contention raised. The petitioner seeks release of the goods and vehicle. This is stoutly opposed by the learned Government Pleader pointing out that although the petitioner has an office here, the import is made by the office at Chennai, which itself causes doubt on the veracity of the contentions of the petitioner. He stated that in Ext.P5, detailed reasons have been stated for suspecting attempt to evade tax. 2. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and vehicle to the petitioner on condition of the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5(a). The appropriate authority under the Act shall complete the proceedings pursuant to Exts. P5 and P5(a) as expeditiously as possible at any rate within 3 months from the date of receipt of a copy of this judgment. The security shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/