IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 31ST AUGUST 2011 / 9TH BHADRA 1933 WP(C).No. 23532 of 2011(N) --------------------------------------- PETITIONER(S): ------------------------ M/S. HEVACO COOLING SYSTEMS (P) LTD TC VI/1742, 'UTHAMA', HOUSE NO.66, ULLAS NAGAR, ELIPODU, THIRUMALA P.O, THIRUVANANTHAPURAM 695 006, REPRESENTED BY ITS MANAGING DIRECTOR N.MOHAN KUMAR. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX INSPECTOR COMMERCIAL TAXES CHECK POST, B.MANJESWAR, KASARGOD,PIN- 671 323. 2. COMMERCIAL TAX OFFICER (WORKS COTRACT) OFFICE OF THE DEPUTY COMMISSIONER PEROORKADA, THIRUVANANTHAPURAM .PIN-695 005. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, NEAR MUSEUM, THIRUVANANTHAPURAM.PIN- 695 033. R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.23532/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE FORM NO.4 REGISTRATION CERTIFICATE DATED 24/11/2007 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER UNDER THE KERALA VALUE ADDED TAX AND CENTRAL SALES TAX ACTS. P2 COPY OF THE PURCHASE ORDER DATED 24/06/2011 ISSUED BY M/S VOLTAS LTD FOR FIXING AND COMMISSIONING AIR CONDITIONERS BY THE PETITIONER. P3 COPY OF THE TAX INVOICE NO.2050000934 DATED 09/08/2011, RAISED UNDER RULE 11 OF CENTRAL EXCISE RULES 2002 BY THE SUPPLIER M/S. VOLTAS LTD, DADRA ON THE PETITIONER. P4 COPY OF THE NOTICE NO.OR 2246/11-12 DATED 21/08/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. P5 COPY OF THE REPLY DATED 25/08/2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST EXT P4. P6 COPY OF THE CIRCULAR NO.30/08 DATED 01/07/2008 ISSUED BY THE 3RD RESPONDENT. P7 COPY OF THE CIRCULAR NO.11/2006 DATED 28/02/2006 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.23532 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of August, 2011 J U D G M E N T The petitioner has purchased some air conditioners for the purpose of installation in the premises of his customer. While that was being transported to the customer direct from the seller of the air conditioners, the same was detained on allegation of attempt to evade tax. The petitioner is challenging the same. According to the petitioner, there is absolutely no attempt to evade tax and therefore the goods and vehicle are liable to be released to the petitioner unconditionally. 2. This is opposed by the learned Government Pleader. According to him, if the contentions of the petitioner are correct there should at least be an invoice raised by the petitioner on the ultimate customer which has not been done. Therefore, he insists on a direction to the petitioner to furnish sufficient security for release of the W.P.(C)No.23532 of 2011 -2- goods and vehicle. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner, on the petitioner executing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P4 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 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/