IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26826 of 2011(C) ---------------------------------- PETITIONER(S): -------------------- K.H.PAREETH RAWTHER, PROPRIETOR, AL-AMEEN RUBBER TRADERS,ERATTUPETTA, KOTTAYAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN RESPONDENT(S): -------------------- 1. INTELLIGENCE INSPECTOR, SQUARD NO.II, COMMERCIAL TAXES, THODUPUZHA-685 584. 2. ASST. COMMISSIONER (VAT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTAYAM 686 002. BY GOVT. PLEADER SRI. SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 26826/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF DELIVERY NOTE DATED 08/10/2011. P2: COPY OF INVOICE DATED 08/10/2011. P3: COPY OF REPAIR BILL DATED 09/10/2011. P4: COPY OF NOTICE DATED 10/10/2011 ISSUED BY THE 1ST RESPONDENT. P5: COPY OF REPLY DATED 11/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26826 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 11th day of October, 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. P4 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P4 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 tax demanded and furnishing a bond without sureties for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 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/