IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH SEPTEMBER 2011 / 28TH BHADRA 1933 WP(C).No. 24787 of 2011(W) -------------------------- PETITIONER(S): --------------- M/S. RANBAXY LABORATORES LTD., CC 31/1757A, MAY 1ST ROAD, SOUTH END, THAMMANAM, COCHIN-682032, REPRESENTED BY ITS BRANCH MANAGER, SRI. SUNIL KUMAR.M.P. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR-678101. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-I, RAVIPURAM, COCHIN-682015. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, NEAR MUSEUM, THIRUVANANTHAPURAM-695033. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24787/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 30.06.2007 ISSUED UNDER THE VALUE ADDED TAX AND CENTRAL SALES TAX ACTS, ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P1(a). TRUE COPY OF LEASE DEED DATED 03.05.2011 FOR THE PROPOSED NEW OFFICE CUM GODOWN BUILDING OF THE PETITIONER. EXHIBIT P2. TRUE COPY OF PURCHASE ORDER NO.4400084162 DATED 23.08.2011 ISSUED BY THE PETITIONERS MUMBAI ADMINISTRATIVE OFFICER TO M/S.CARRIER AIR-CONDITIONING & REFRIGERATION LTD, FOR THE SUPPLY OF 42 NUMBERS OF SPLIT AIR CONDITIONERS AT THE PROPOSED BUILDING. EXHIBIT P3. TRUE COPY OF INVOICE NO. 9111101218 DATED 26.08.2011 RAISED BY M/S.CARRIER AIR-ONDITIONING & REFRIGERATION LTD GURGAON TO THE PETITIONER COMPANY, IN PURSUANCE TO EXT.P2 ORDER, FOR THE INTERSTATE SALE OF 21 NOS OF AIR CONDITIONERS, AFTER COLLECTING FULL RATE OF CENTRAL SALES TAX AS PER THE LAW OF THE CONSIGNOR STATE. EXHIBIT P3(a). TRUE COPY OF INVOICE NO. 9111101219 DATED 26.08.2011 TO THE PETITIONER BY M/S.CARRIER AIR-ONDITIONING & REFRIGERATION LTD GURGAON, IN PURSUANCE TO EXT.P2 ORDER, FOR THE INTERSTATE SALE OF 21 NOS OF AIR CONDITIONERS, AFTER COLLECTING FULL RATE OF CENTRAL SALES TAX AS PER THE LAW OF THE CONSIGNOR STATE. EXHIBIT P4. TRUE COPY OF THE NOTICE NO. OR 2100/10/11-12 DATED 06.09.2011 ISSUED BY THE IST RESPONDENT, TO THE PETITIONER THROUGH THE TRANSPORTING AGENCY IN DEMANDING SECURITY DEPOSIT. EXHIBIT P5. TRUE COPY OF THE REPLY DATED 07.09.2011 SUBMITTED BY THE PETITIONER, BEFORE THE IST RESPONDENT. EXHIBIT P5(a). TRUE COPY OF CERTIFICATE OF OWNERSHIP IN FORM NO. 16, SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT P6. TRUE COPY OF THE CIRCULAR NO. 20/2006 DATED 08.05.2006 ISSUED BY THE 3RD RESPONDENT IN CLARIFYING THAT FOR INCOMING GOODS, COMING FROM OUTSIDE THE STATE, NOT TO INSIST DOCUMENT UNDER THE CONSIGNEE STATE LAWS. EXHIBIT P7. TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT REPORTED IN 8 KTR 244 (KER) IN THE CASE OF RASAL TRADE LINKS Vs. SALES TAX INSPECTOR & OTHERS, UPON A SIMILAR SITUATION. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24787 of 2011 ================== Dated this the 19th day of September, 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.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. 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 respondents to release the goods and the vehicle on the petitioner depositing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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