IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 WP(C).No. 30696 of 2011(J) -------------------------- PETITIONER(S): --------------- SOBHA DEVELOPERS LTD., T.C.4/380, "SRENILAYAM", KIZHAKKUMKARA, KULATHUR P.O., THIRUVANANTHAPURAM-695581, REPRESENTED BY ITS AUTHORISED SIGNATORY V.G.VENUGOPAL. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK-POST, WALAYAR, PALAKKAD DISTRICT. 2. COMMERCIAL TAX OFFICER (WORKS CONTRACT), PEROORKADA, THIRUVANANTHAPURAM-695005. GOVT. PLEADER SMT.SOHBA ANNAMMA EAPAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 30696/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE REGISTRATION CERTIFICATE. P2. COPY OF THE ANNUAL RETURN FOR 2010-11. P3. COPY OF THE ORDER DTD.16.9.11. P4. COPY OF THE DELIVERY CHALAN DTD.7.11.2011. P5. COPY OF THE NOTICE DTD.13.11.2011. P5. COPY OF THE REPLY TD.15.11.2011. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 30696 of 2011 ================== Dated this the 18th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P5 notice directing the petitioner to give security deposit for the amounts covered by Ext.P5. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle on the petitioner executing a simple bond without sureties for the amount covered by Ext.P5. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-