IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 18634 of 2011(D) ----------------------------------------- PETITIONER(S): ------------------------ M/S.MURUDESHWAR CERAMICS LTD., TC 6/126(1) AMSAM VILLA, NEAR PRIYADARSHINI JUNCTION, PRASANTH NAGAR, ULLOOR, MEDICAL COLLEGE POST, THIRUVANANTHAPURAM, PIN-695 011 REPRESENTED BY ITS MANAGER MR.B.CHITTARANJAN SHETTY. BY ADV. SMT.K.LATHA RESPONDENT(S): ----------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. ASSISTANT COMMISSIONER (ASSMT.), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-680 304. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, ARYANKAVU (POST), KOLLAM-691 001. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.18634/2011 D APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE BRANCH TRANSFER INVOICE OF THE PETITIONER INVOICE NO.94034188 DTD. 3/7/2011. P2: COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO. 32080226872/2011-12/158 DTD. 4THJULY, 2011. P3: COPY OF THE DETENTION NOTICE NO.OR 459/11-12 DTD. 4/7/2011 IN FORM NO.17A UNDER SECTION 47 (2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. P4: COPY OF THE CIRCULAR NO.3/2008 DTD. 29/01/2008. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18634 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of July, 2011. J U D G M E N T The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by Ext. P3 notice. According to the petitioner, the petitioner has not attempted to evade tax at all. The petitioner seeks release of the goods and vehicle. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 3rd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P3 as expeditiously as possible, at any rate, within 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 so passed. Sd/- S. Siri Jagan, Judge. Tds/