IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND DECEMBER 2011 / 11TH AGRAHAYANA 1933 WP(C).No. 32094 of 2011(J) ---------------------------------------- PETITIONER(S): ----------------------- PEEVEES PLYWOODS,REPRESENTED BY ITS MANAGING PARTNER, ABDUL AZEES.P.A,MUDAVOOR, MUVATTUPUZHA 686 669. BY ADVS. SRI.S.ABU BAKER KUNJU, SRI.P.D.BROONO. RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,DEPARTMENT OF COMMERCIAL TAXES,WALAYAR,PIN 678 624. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32094/2011 J APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CIRCULAR NO.03/07 DATED 3/2/2007 COMMISSIONER TAXES, KERALA. EXHIBIT P2 TRUE COPY OF THE INVOICE NO.36 DATED 29/11/2011 OF THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.11/09 OF COMMISSIONER OF TAXES DATED 25/7/2009. EXHIBIT P4 TRUE COPY OF THE ADVANCE TAX UTILIZATION RECEIPT NO.32151415498/11-12/36 OF GOVERNMENT OF KERALA DATED 29/11/2011. EXHIBIT P5 TRUE COPY OF THE DELIVERY NOTE NO.CTVAG-C-0572070 DATED 29/11/2011. EXHIBIT P6 TRUE COPY OF 8F DECLARATION DATED 29/11/2011. EXHIBIT P7 TRUE COPY OF THE NOTICE IN OR 487/B/11-12 DATED 31/11/2011 OF RESPONDENT EXHIBIT P8 TRUE COPY OF THE NOTICE IN VCR/1V/10-11 DATED 16/6/10 OF SQUAD IV,KOZHIKODE. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 32094 of 2011 ================== Dated this the 2nd day of December, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P7 notice directing the petitioner to give security deposit for the amounts covered by Ext.P7. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the 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 petitioner depositing 50% of the amount covered by Ext.P7 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P7, 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 passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge