IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18293 of 2011(J) --------------------------------------- PETITIONER(S): ------------------------ H&R JOHNSON (INDIA), A DIVISION OF PRISM CEMENT LIMITED, XLI/580, KRISHNANIVAS, ADV.EASWARA IYER ROAD, ERNAKULAM-682 035, REPRESENTED BY MR.SREERAMAKRISHNAN T.V., AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, ARYANKAVU -691316, KOLLAM DISTRICT. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18293/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CERTIFICATE OF REGISTRATION IN FORM NO.4 P2 COPY OF THE INVOICE NO.9241207581 DATED 29/06/2011 FOR RS.78,750/- P3 COPY OF THE INVOICE NO.9241207582 DATED 29/06/2011 FOR RS.1,84,500/- P4 COPY OF THE ADVANCE TAX UTILISATION RECEIPT NO.32070239223/2011-12/467 DATED 01-JULY-2011. P5 COPY OF THE NOTICE NO.OR 423/11-12 DATED 02/07/2011 ISSUED BY THE COMMERCIAL TAX INSPECTOR. P6 COPY OF THE OBJECTION LETTER DATED 02/07/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18293 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act. The petitioner's goods and vehicle have been detained as per Ext.P5 proceedings on allegation of attempt to evade tax. The petitioner is challenging the same, seeking the following reliefs: “1. Issue a Writ of Certiorari quashing Exhibit-P5 notice issued by the respondent. 2. Issue a Writ of Mandamus directing the respondent to release the consignment and the vehicle No.TN 21K 7477. 2. I have heard the learned Government Pleader also. After hearing both sides, I am satisfied that the goods and vehicle can be released on the petitioner furnishing bank guarantee for the amounts demanded as per Ext.P5. 3. Accordingly, this writ petition is disposed of with the following directions: The respondent is directed to release the goods and vehicle W.P.(C)No.18293/11 2 on the petitioner furnishing bank guarantee as security for the amounts covered by Ext.P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within 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 W.P.(C)No.18293/11 3 W.P.(C)No.18293/11 4