IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28859 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------ B.H.ABDUL KHADAR, TAMARIND DEALER, THAMMANAM, KOCHI - 682 032, HAVING BRANCH AT STALL NO.83, ERNAKULAM MARKET, ERNAKULAM. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): ---------------------------- INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES DEPARTMENT, KASARGOD - 671 121. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28859/2011 F APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REGISTRATION CERTIFICATE DTD. 25/07/2007. P2: COPY OF INVOICE DTD. 25/10/2011. P3: COPY OF THE NOTICE DTD. 26/10/2011 ISSUED BY THE RESPONDENT. P4: COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT, DTD. 27/10/2011. P5: COPY OF SAMPLE BILL IN FORM - 13, DTD. 24/08/2011. P6: COPY OF SAMPLE BILL IN FORM 13, DTD. 24/08/2011. P7: COPY OF ENGLISH TRANSLATION OF SAMPLE BILL IN FORM - 13, DTD. 24/08/2011. P8: COPY OF ENGLISH TRANSLATION OF SAMPLE BILL IN FORM - 13, DTD. 24/08/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28859 OF 2011 ---------------------------------------------- Dated this the 28th day of October, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P3 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd