IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28476 of 2011(H) ---------------------------------------- PETITIONER(S): ---------------------- EUREKA FORBES LTD., DOOR NO.32/1787, A 5, TUTUS TOWERS, N.H. BYE PASS ROAD, PADIVATTOM, COCHIN-24, REPRESENTED BY ITS ASSISTANT OFFICER (ACCOUNTS) K.K. HARIHARASUNDARAM. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-15. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR (IN), COUNTER-9, PALAKKAD. R1 & R2 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 28476 of 2011(H) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT DATED 07/02/2008. EXT.P2: COPY OF THE DELIVERY NOTE IN FORM JJ NO.10460 DATED 12/10/2011. EXT.P2(a): COPY OF THE INVOICES DATED 12/10/2011 ATTACHED TO EXT.P2. EXT.P3: COPY OF THE DELIVERY NOTE IN FORM JJ NO.10455 DATED 12/10/2011. EXT.P3(a): COPY OF THE INVOICE DATED 11/10/2011 ATTACHED TO EXT.P3. EXT.P4: COPY OF THE DELIVERY NOTE IN FORM JJ NO.10452 DATED 12/10/2011. EXT.P4(a): COPY OF THE INVOICES DATED 11/10/2011 ATTACHED TO EXT.P4. EXT.P5: COPY OF THE DELIVERY NOTE IN FORM JJ NO.10454 DATED 12/10/2011. EXT.P5(a): COPY OF THE INVOICE DATED 12/10/2011 ATTACHED TO EXT.P5. EXT.P6: COPY OF THE DELIVERY NOTE IN FORM JJ NO.10459 DATED 12/10/2011. EXT.P6(a): COPY OF THE INVOICES DATED 12/10/2011 ATTACHED TO EXT.P6. EXT.P7: COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SEC.47 (2) DATED 14/10/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28476 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 25th day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P7 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P7 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext.P7 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. 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/