IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WP(C).No. 21450 of 2011(E) -------------------------- PETITIONER ------------------ M/S.K.P.CARS PVT. LIMITED, KUNDANOOR, MARAUDU, KOCHI 682304, REPRESENTED BY ITS DIRECTOR, SHRI. MITHESH PATEL, AGED 39 YEARS, S/O.PATEL KANTHILAL PRANLAL, RESIDING AT XXX/626 B, KRISHNA NIVAS, WARRIAM ROAD, ERNAKULAMM 682 011. BY ADVS. SRI.SHAJI P.CHALY SRI.R.SANJITH RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001. 2. THE INTELLIGECE INSPECTOR, COMMERCIAL TAXES, OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO.3, KOLLAM 691021 3. THE STATION HOUSE OFFICER, KOLLAM EAST POLICE STATION, KOLLAM 691001. BY GOVERNMENT PLEDER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21450 of 2011(E) -------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ------------------------------------- EXT.P1. COPY OF THE DEALERSHIP CERTIFICATE EXT.P2. COPY OF THE INVOICE ISSUED BY THE MANUFACTURER OF THE VEHICLE. EXT.P3. COPY OF THE TRADE CERTIFICATE ISSUED BY THE MOTOR VEHICLES DEPARTMENT EXT.P4. COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT 2003. EXT.P5 COPY OF THE EXPLANATION SUBMITTED BY THE PETITIONER DATED 04.08.2011. EXT.P.6. COPY OF THE REPLY ISSUED BY THE 2ND RESPONDENT DATED 04.08.2011. EXT.P7. CPY of the SALES TAX RGISTRATION. EXT.P8. COPY OF THE CERTIFICATE OF INSURANCE. EXT.P9. CPY OF THE FORM 19 REGISTER MAINTAINED AS PER RULE 43 OF THE CENTRAL MOTOR VEHICLES RULES 1989. RESPNDENT'S EXHIBITS : NIL --------------------------------- / TRUE CPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21450 OF 2011 ---------------------------------------------- Dated this the 5th day of August, 2011 JUDGMENT A car transported by the petitioner was intercepted and detained on allegations of attempt to evade tax. Ext.P4 notice has been issued directing the petitioner to deposit the amount mentioned therein, pending further proceedings for release of the vehicle. According to the petitioner, this is a car being transported to a dealer for demonstration purposes to intending prospective purchasers and was not one intended for sale at all. Therefore, the reasons stated in Ext.P4 for suspecting evasion of tax is totally irrelevant, is the contention raised. The petitioner, therefore, seeks release of the vehicle. 2. The learned Government Pleader stoutly opposes the same. He points out that as is evident from Ext.P4, serious allegations are raised in the same. Therefore, the petitioner is not entitled to the release of the vehicle, is the contention raised. 3. I have considered the rival contentions in detail. I am of opinion that since the petitioner Company is a multinational Company, the vehicle can be released to the petitioner on W.P.(C)No.21450/11 2 execution of a simple bond. Accordingly, the 2nd respondent is directed to release the car and the transporting vehicle to the petitioner on the petitioner executing a bond without sureties for the amount mentioned in Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4 notice, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.21450/11 3 W.P.(C)No.21450/11 4