IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32499 of 2011(J) ---------------------------------------- PETITIONER(S): ------------------------ SHAJITH.K.A,PROPRIETOR, M/S.SHAJITH ENTERPRISES,VIRUPPAKKA,VAZHANI.P.O, THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR,SQUAD NO.VI, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE),COMMERCIAL TAXES,KOZHIKOD-673 006. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32499/2011 APPENDIX PETITIONER(S) EXHIBITS EXT-P1: TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 08.11.2011 EXT-P2: TRUE COPY OF THE INVOICE NO.JJD 21102011 DT:21.10.2011 EXT-P3: TRUE COPY OF THE PACKING LIST DATED 21.10.2011 EXT-P4: TRUE COPY OF THE BILL OF LADING EXT-P5: TRUE COPY OF THE BILL OF ENTRY. EXT-P6: TRUE COPY OF THE FORM K.K.NO.000491 DATED 28.11.2011 EXT-P7: TRUE COPY OF THE NOTICE ISSUED BY RESPONDENT U/S.47(2) OF THE KERALA VALUE ADDED TAX ACT DATED 30.11.2011 EXT-P8: TRUE COPY OF THE REPLY OF THE PETITIONER DATED 2.12.2011 RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32499 of 2011 ---------------------------------------------- Dated this the 8th day of December, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing Ext.P7 notice demanding cash security for the amount covered by the notice. The petitioner submit that, the petitioner has not attempted to evade tax and therefore the goods and vehicle shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle covered by Ext.P7 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioners shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd