IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 31967 of 2011(U) ----------------------------------------- PETITIONER(S): ------------------------ CAVIN KARE PVT.LTD., KANJIKODE WEST, PALAKKAD DISTRICT, REPRESENTED BY ITS AREA MANAGER SRI. SUDHEERDAS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN, SRI.K.UMAMAHESWAR. RESPONDENT(S): --------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, MALAPPURAM, PIN - 676 505. 2. ASST.COMMISSIONER, COMMERCIAL TAXES, SPECIALCIRCLE, PALAKKAD - 678 001. R1 & R2 BY GOVERNMENT PLEADER SMTY. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31967/2011 U APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER. P2: COPY OF CERTIFICATE OF REGISTRATION OF THE CONSIGNEE OF GOODS. P3: COPY OF INVOICE DTD. 23/11/2011. P4: COPY OF NOTICE DTD. 24/11/2011 OF THE 1ST RESPONDENT. P5: COPY OF REPLY DTD. 28/11/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 31967 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of November, 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 furnishing simple bond without sureties for the amount covered by Ext. P4. 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/