IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34609 of 2011(A) -------------------------- PETITIONER(S): ---------------------- M/S. HCL INFO SYSTEMS LTD. PONDICHERY (THROUGH) ITS KERALA BRANCH M/S. HCL INFO SYSTEMS LTD. MIDLAND ARENA, 4/84, 84A, 84B, MAROTTICHODU JUNCTION, EDAPPALLY, KOCHI – 682 024. REP.BY A. M. KISHORE, AUTHORISED SIGNATORY BY ADV. SRI. A. KUMAR RESPONDENT(S): ------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 34609 of 2011(A) APPENDIX PETITIONER'S EXHIBTS EXT. P1 COPY OF THE PURCHASE ORDER DATED 28.11.2011. EXT. P2 COPY OF THE INVOICES (11) NOS. DATED 08.12.2011. EXT. P3 COPY OF THE NOTICE DATED 10.12.2011. EXT. P4 COPY OF THE DETAILED REPLY DATED 14.12.2011. EXT. P5 COPY OF THE COMMUNICATION DATED 06.09.2011 OF THE JOINT COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S.SIRI JAGAN, J. ================== W.P.(C).No. 34609 of 2011 ================== Dated this the 22nd 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.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks 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 petitioner executing a simple bond without sureties for the amounts covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, 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 - : 2 :-