IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24924 of 2011(M) ------------------------------------------ PETITIONER(S): ------------------------- M/S.HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT.LTD., PLOT NO.A-2, MIDC, CHAKAN PHASE II, VILLAGE-KHALUMBRE, PUNE 410 501, REPRESENTED BY ITS AUTHORISED SIGNATORY RINU M.PHILIP. BY ADVS. SMT.S.K.DEVI, SRI.M.RAJMOHAN. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 625. 2. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678 625. 3. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.24924/2011 M APPENDIX PETITIONER(S) EXHIBITS: EXT.P1. TRUE COPY OF NOTICE NO.OR543/2/11-12 DATED 12.9.2011. EXT.P2. TRUE COPY OF INVOICE NO.90019334 DATED 31.8.2011. EXT.P3. TRUE COPY OF FORM NO.16. EXT.P4. TRUE COPY OF REGISTRATION CERTIFICATE TIN NO.32151097304 DATED 24.11.2009. EXT.P5. TRUE COPY OF LETTER DATED 14.9.2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24924 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner has been detained on allegation of attempt to evade tax by issuing Ext.P1 notice under the Kerala Value Added Tax Act. The petitioner's contention is that, there is no attempt to evade tax and therefore the goods and vehicle shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader who points out that, the petitioner is not a registered dealer under the KVAT Act and sufficient reasons are mentioned in Ext.P1 for suspecting evasion of tax. 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 furnishing a bank guarantee issued by any nationalised bank for the amount covered by Ext.P1. The appropriate authority under W.P.(C)No.24924 of 2011 -2- the Act shall complete the proceedings pursuant to Ext.P1, 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/