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. 30846 of 2011(E) --------------------------------------- PETITIONER(S): ----------------------- PANASONIC INDIA PVT. LTD., DOOR NO.IV/500-Q, P.V. SREEDHARAN ROAD, KUMBALAM, COCHIN, PIN-682 506, REPRESENTED BY ITS BRANCH COMMERCIAL EXECUTIVE, S. VENU NAGARAJ. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-15. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT.) COMMERCIAL TAXES, KOZHIKODE-673 001. 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. 30846 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT. EXT.P2: COPY OF THE INVOICE RAISED BY THE PETITIONER ON SALE OF GOODS DATED 31/10/2011 ACCOMPANIED WITH THE CONSIGNMENT. EXT.P3: COPY OF THE LORRY RECEIPT ON TRANSPORT OF GOODS, DATED 31/10/2011. EXT.P4: COPY OF THE NOTICE ISSUED UNDER SEC.47(2) BY THE 2ND RESPONDENT DATED 11/11/2011. EXT.P5: COPY OF THE PRICE LIST OF DIFFERENT MODELS OF MIXER GRINDERS DEALT WITH BY THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30846 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P4 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as expeditiously as W.P.(C)No.30846 of 2011 -2- 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/