IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 26TH JULY 2011 / 4TH SRAVANA 1933 WP(C).No. 20415 of 2011(B) --------------------------------------- PETITIONER(S): ----------------------- KERALA TOP POWER CENTRE, KOTTAL BUILDING NP V/675, PALAMEL, PADANILAM, NOORANADU VILLAGE ALAPPUZHA DISTRICT, REPRESENTED BY ITS PROPRIETOR P. ARUN KUMAR. BY ADV. SRI.B.PRAMOD RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT, 690 529. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST WALAYAR, PALAKKAD DISTRICT, 690 529. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT, 690 529. 4. THE COMMERCIAL TAX OFFICER, MAVELIKKARA, ALAPPUZHA DISTRICT, 688 001. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 20415 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE APPLICATION IN FORM NO.1 SUBMITTED BY THE PETITIONER. EXT.P2: COPY OF THE CHALAN NO.237/17.06.2011. EXT.P3: COPIES OF THE NATIONAL SAVINGS CERTIFICATES BEARING NOS.166 DD 164269 DATED 18/06/2011 AND 77 EE 776443 DATED 18/06/2011. EXT.P4: COPY OF THE SHOP INSPECTION REPORT NO.CTK NO.19530 DATED 07/07/2011 DRAWN BY THE 4TH RESPONDENT. EXT.P5: COPY OF THE REGISTRATION CERTIFICATE NO.32041057948 C ISSUED BY THE 4TH RESPONDENT. EXT.P6: COPY OF THE WAY BILL IN FORM NO.X BEARING NO.X 0175186 DATED 30/06/2011. EXT.P7: COPY OF THE INVOICE NO.JUNE/274 DATED 30/06/2011 ISSUED BY THE CONSIGNER. EXT.P8: COPY OF THE INVOICE NO.JUNE/277 DATED 30/06/2011. EXT.P9: COPY OF THE NOTICE BEARING NO.OR 1038/9A/11-12 DATED 04/07/2011 ISSUED BY THE 1ST RESPONDENT. EXT.P10: COPY OF THE REPRESENTATION DATED 21/07/2011 SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 20415 of 2011 ================== Dated this the 26th day of July, 2011 J U D G M E N T The goods belonging to the petitioner has been detained by the 1st respondent alleging attempt to evade tax. Ext.P9 notice has been issued to the petitioner directing the petitioner to give cash security for the amount mentioned in Ext.P9 pending further proceedings. The petitioner challenges the same. According to the petitioner, the petitioner is not guilty of attempt to evade tax as alleged and the petitioner has no intention to evade tax also. He points out that the allegation in Ext.P9 is that the petitioner is not a registered dealer under the Kerala Value Added Tax Act and TIN number is not specifically mentioned in the documents accompanying the goods. He further points out that the petitioner had submitted application for registration prior to purchase and obtained registration subsequently. 2. This is opposed by the learned Government Pleader, who would contend that even if this Court orders release of the goods, that shall be on the petitioner furnishing sufficient security for the amount covered by Ext.P9. 3. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods covered by Ext.P9 on the petitioner furnishing a bank guarantee for the amount w.p.c.20415/11 2 covered by Ext.P9. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P9, 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 so passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge