IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32669 of 2011(G) ---------------------------------------- PETITIONER(S): ------------------------ ALFA SCANS & DIAGNOSTICS, NEAR PARTHASARATHY TEMPLE, KONNAMANKARA, ADOOR, PIN-691 523, (REPRESENTED BY PARTNER, B.HARIKUTTAN PILLAI). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR SRI.P.K.GEE VARGHESE RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUMILY, IDUKKI DIST-PIN-685 509. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 & R2 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32669/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 2-5-2011 ISSUED BY THE REGISTRAR OF FIRMS, THIRUVANANTHAPURAM TO THE PETITIONER. EXT.P2 TRUE COPY OF THE LICENSE DATED 25-4-2011 ISSUED BY THE HEALTH INSPECTOR, ADOOR MUNICIPALITY FOR THE DIAGNOSTIC ACTIVITY OF THE PETITIONER. EXT.P3 TRUE COPY OF THE INVOICE NO. 0125/11-12 DATED 29-11-2011 FOR RS. 10,50,000/- ISSUED BY M/S. BET MEDICAL (P) LTD., CHENNAI TO PETITIONER. EXT.P4 TRUE COPY OF FORM 16 DATED 28-11-2011 SIGNED BY THE PETITIONER AND ACCOMPANIED ALONG WITH EXT.P3. EXT.P5 TRUE COPY OF THE NOTICE NO. OR/1462/11-12 DATED 30-11-2011 ISSUED BY THE 1ST RESPONDENT TO PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32669 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P5 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P5 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount demanded and furnishing simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P5 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/