IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 19TH NOVEMBER 2011 / 28TH KARTHIKA 1933 WP(C).No. 30838 of 2011(D) ---------------------------------------- PETITIONER(S): ----------------------- FOODS FATS & FERTILIZERS LTD., 46/170, PUSHPAKA ROAD, VADUTHALA. P.O., ERNAKULAM, KOCHI-682 023, REP. BY ITS GENERAL MANAGER (MARKETING) MADHUSOODHANAN.S. BY ADV. SRI.K.I.MAYANKUTTY MATHER, SRI.JAYAKRISHNA R. RESPONDENT(S): ------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD.NO.1, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI, KATTAPPANA-685 508. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, IDUKKI-685 602. 3. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 30838 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE KVAT REGISTRATION CERTIFICATE OF THE PETITIONER. EXT.P2: COPY OF THE BRANCH TRANSFER INVOICE NO.100006. EXT.P2(a): COPY OF THE BRANCH TRANSFER INVOICE NO.100007. EXT.P3: COPY OF THE DEPARTMENTAL DELIVERY NOTE. EXT.P4: COPY OF THE JUDGMENT IN CIVIL APPEAL NO.7731/2011. EXT.P5: COPY OF THE DETENTION NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30838 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 1st respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.30838 of 2011 -2- proceedings pursuant to Ext.P5, 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/