IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 19TH JULY 2011 / 28TH ASHADHA 1933 WP(C).No. 19603 of 2011(A) -------------------------------------- PETITIONER: ------------------- CENTURY PLYBOARDS (INDIA) LTD., REGISTERED OFFICE AT 6, LYONS RANGE, CALCUTTA-700 001, BRANCH AT ALAKALATHI BUILDING, MAROTTICHUVADU, EDAPPALLY P.O., KOCHI-24, REPRESENTED BY ITS COMMERCIAL OFFICER, SRI. SURESH P.S. BY ADVS. SRI.K.SRIKUMAR, SRI. K. MANOJ CHANDRAN, SRI. P.R. AJITH KUMAR. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER (ASSMT.)II, COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULAM-682 015. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAX CHECK POST, ARYANKAVU, KOLLAM-691 316. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.19603/2011-A: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE INVOICE DTD. 13/07/2011. EXT.P.1.A: COPY OF THE PACKING LIST DTD. 13/07/2011. EXT.P.2: COPY OF THE DELIVERY NOTE DTD. 13/07/2011. EXT.P.3: COPY OF THE TRANSPORT DTD. 13/07/2011. EXT.P.4: COPY OF THE NOTICE DTD. 14/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.19603 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of July, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax as per Ext.P4 notice. The petitioner is challenging the same. According to the petitioner, there is no attempt to evade tax and the petitioner has committed a genuine mistake only. The learned Government Pleader opposes the writ petition. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner giving a cash security for 50% of the amounts covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as expeditiously as W.P.(C)No.19603 of 2011 -2- 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 petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/