IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30192 of 2011(Y) ----------------------------------------- PETITIONER(S): -------------------------- M/S.RAJESH FABRICS,PO AZHIKODE, KANNUR, REPRESENTED BY D.RAJESH, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON, SMT. MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): ------------------------------ 1. COMMERCIAL TAX OFFICER, IST CIRCLE, KANNUR - 670 001. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. R1 & R2 BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.30192/2011 Y APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE ISSUED BY THE IST RESPONDENT DTD. 29/06/2007. EXHIBIT P2 COPY OF LEASE DEED ENTERED INTO THE PETITIONER DTD. 15/10/2011. EXHIBIT P3 COPY OF LETTER ADDRESSED TO THE IST RESPONDENT DTD. 15/10/2011. EXHIBIT P4 COPY OF CERTIFICATE OF OWNERSHIP ISSUED BY THE PETITIONER DTD. 08/11/2011. EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 08/11/2011. EXHIBIT P6 COPY OF DELIVERY NOTE ISSUED BY THE COMPANY AT TIRUPUR IN FORM NO.J.J. DTD. 08/11/2011. EXHIBIT P7 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD.9/11/2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 30192 of 2011 ================== Dated this the 14th 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.P7 notice directing the petitioner to give security deposit for the amounts covered by Ext.P7. 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 amounts covered by Ext.P7. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P7, 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