IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 29199 of 2011(Y) -------------------------- PETITIONER(S): --------------- SEYTHU, NELLATTUTHODIKA HOUSE, MEPPADI P.O., WAYANAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, ALAPPUZHA-686001. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 29199/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFICATE BOOK OF THE VEHICLE NO.KL-11-T-6155 OWNED BY THE PETITIONER. EXT.P2 TRUE COPY OF THE NOTICE OR.NO.517/11-12 ISSUED BY THE RESPONDENT U/S.47(2) OF THE KVAT ACT DATED 12/10/2011. EXT.P3 TRUE COPY OF THE JUDGEMENT IN WPC.28285/2011 DATED 24/10/2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. dnc S.SIRI JAGAN, J. ================== W.P.(C).No. 29199 of 2011 ================== Dated this the 4th day of November, 2011 J U D G M E N T The petitioner is the owner of a goods vehicle bearing registration No.KL-11-T-6155. That vehicle was hired by the petitioners in W.P.(C). No.28285/2011 for transporting an earth remover. The said vehicle and the earth remover being transported were detained under cover of Ext.P2 notice demanding cash security for the amounts stipulated in Ext.P2 on allegation of attempt to evade tax. The persons, who were transporting the earth remover in the petitioner's vehicle, filed W.P.(C). No.28285/2011, in which I passed Ext.P3 judgment, which reads as follows: “The petitioners' goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P2 notice directing the petitioners to give security deposit for the amounts covered by Ext.P2. The petitioners submit that there is no attempt to evade tax. The petitioners seek release of the goods and 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 respondent to release the goods and the vehicle on the petitioners depositing 50% of the amount covered by Ext.P2 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, 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 petitioners shall be dealt with in accordance with the final orders to be passed.” 2. The petitioner's grievance in this writ petition is that w.p.c.29199/11 - : 2 :- the petitioners in W.P.(C). No. 28285/2011 are not taking steps to comply with the directions in Ext.P3 judgment for release of the earth remover and the vehicle. As a result, the vehicle belonging to the petitioner is being held up. According to the petitioner, no proceedings have been initiated against the vehicle yet and, therefore, the vehicle may be released to the petitioner. 3. I have heard the learned Government Pleader also. 4. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the respondent to release the vehicle bearing registration No.KL-11-T-6155 to the petitioner on the petitioner executing a simple bond without sureties for the amounts covered by Ext.P2. However, that will not enure to the benefit of the petitioners in W.P.(C). No. 28285/20101 for getting release of the earth remover. The earth remover shall be released only on compliance with the conditions in Ext.P3 judgment. The petitioner shall not alienate or otherwise part with possession of the vehicle until the proceedings pursuant to Ext.P2 are finally completed as directed in Ext.P3 judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge