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. 30337 of 2011(N) -------------------------- PETITIONER(S): --------------- V.N.BINDU, PROPRIETRESS, M/S NANDA MARKETING CO., PULLEPPADY CROSS ROAD, KOCHI- 682018. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): ---------------------- 1. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR 678 004, PALAKKAD DISTRICT. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM-682 013. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 30337 of 2011(M) ----------------------------------- APPENDIX ---------------- PETITIONER(S) EXHIBITS --------------------------------- EXHIBIT-P1. TRUE COPY OF REGISTRATION CERTIFICATE NO.320716093C DATED 26.05.2007 ISSUED BY THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II,ERNAKULAM. EXHIBIT-P2. TRUE COPY OF AGENCY AGREEMENT DATED 01.04.2011 ENTERED INTO WITH M/S CHOKSI IMAGING LTD., PUDUCHERY. EXHIBIT-P3. TRUE COPY OF STOCK TRANSFER FOR CONSIGNMENT SALE NO.P/384/2011-2012 ISSUED BY M/S.CHOKSI IMAGING LTD., PUDUCHERY. EXHIBIT-P4. TRUE COPY OF NOTICE NO.VC/OR 4194/10/11-12 DATED 30.10.2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL ------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30337 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 18th day of November, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P4 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P4 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. 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 furnishing a simple bond without sureties for the amount covered by Ext. P4. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 and pass final orders, as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/