IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20558 of 2011(T) ----------------------------------------- PETITIONER(S): ------------------------- S.DURAIRAJ,S.R VENTURES, 389, V.O.C NAGAR, 5TH STREET, SIRUMUGAI, COIMBATORE. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): --------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, 678 624. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.20558/2011 T APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE NO.112370 DTD. 23/03/2011. P2: COPY OF THE INVOICE DTD. 12/09/2009. P3: COPY OF THE DELIVERY NOTE DTD. 25/11/2010. P4: COPY OF THE WORK ORDER DTD. 25/11/2010. P5: COPY OF THE NOTICE ISSUED BY RESPONDENT U/S. 47 (2) OF THE KVAT ACT DTD. 17/07/2011. P6: COPY OF THE DELIVERY NOTE UNDER TAMILNADU VALUE ADDED TAX ACT DTD. 17/07/2011. P7: COPY OF THE LETTER FILED BEFORE THE RESPONDENT 18/07/2011. P8: COPY OF THE CERTIFICATE ISSUED BY COMMERCIAL TAX OFFICER, MATTANCHERRY DTD. 18/07/2011. P9: COPY OF THE DELIVERY NOTE NO.0795051 DTD. 18/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 20558 of 2011 ================== Dated this the 29th day of July, 2011 J U D G M E N T The petitioner challenges detention of the petitioner's goods and vehicle under Section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for releasing the goods and vehicle pending further proceedings. The petitioner submits that there is no attempt to evade tax. Therefore, the petitioner seeks unconditional release of the goods and vehicle. 2. The learned Government Pleader submits that the goods and the vehicle cannot be released to the petitioner unless the entire proceedings are over pursuant to Ext.P5. He further submits that if at all this Court is inclined to release the goods and vehicle, that shall be only on the petitioner furnishing bank guarantee as security for such release. In view of the above submission of the learned Government Pleader, the learned counsel for the petitioner submits that the appropriate authority under the Act may be directed to complete proceedings pursuant to Ext.P5 notice expeditiously. 3. Having heard both sides, I dispose of this writ petition with a direction to the appropriate authority under the Act to complete proceedings pursuant to Ext.P6, as expeditiously as possible, at any w.p.c.20558/11 2 rate, within one month from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge