IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26287 of 2011(I) - ------------------------- PETITIONER ------------------- RAJAN P.N PUTHENKULAM HOUSE ELAVELLY NORTH P.O CHITTATUKARA (VIA) TRICHUR. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT: -------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM,M.G.ROAD, COCHIN-682015 BY GOVT. PLEADER, SRI. SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C).No. 26287 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE NO.OR.NO.1/262/2011-12 DATED 30-09-2011 ISSUED BY THE RESPONDENT RESPONDENT'S EXHIBITS: NIL TRUE COPY P.A. TO JUDGE MM S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26287of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of October, 2011. J U D G M E N T The petitioner purchased several number of motor bikes/scooters, which have been detained on allegation of attempt to evade tax. Ext.P1 notice has been issued demanding cash security for the amount covered by Ext.P1 as a condition for releasing the vehicles. The petitioner submits that there is no attempt to evade tax and therefore the vehicles and the vehicle in which the motor cycles/scooters were transported are liable to be released unconditionally. This is opposed by the learned Government Pleader who points out that very cogent reasons have been mentioned in Ext.P1 for suspecting evasion of tax. 2. Having heard both sides, I dispose of this writ petition with the following directions: The petitioner shall pay 50% of the amount covered by Ext.P1 and furnish a simple bond without sureties for the balance amount. There shall be an endorsement in the registration certificates of the motor cycles/scooters in question to the effect that the same is subject to charge for 50% of the amount covered by Ext.P1. 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/