IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 34238 of 2011(D) --------------------------------------- PETITIONER(S): ------------------------ M/S.ERKOMA ENGINEERING CORPORATION, NO.XXV/1454/3, KURUPPAM ROAD, THRISSUR - 680 001, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER, SRI. GEORGE JOSEPH. BY ADVS. SRI.E.P.GOVINDAN, SMT.G.DEEPA. RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSEPCTOR, SQUAD NO.II, COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTTY, ERNAKULAM DISTRICT - 682 015. 2. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, WALAYAR, PALAKKAD DISTRICT-680 001. 3. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, TRICHUR - 682 001. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695 001. R1 TO R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.34238/2011 D APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NOTICE 13/12/2011 ISSUED BY THE THIRD RESPONDENT. P2: COPY OF THE REGISTRATION CERTIFICATE DTD. 31/05/2007. P3: COPY OF THE PURCHASE BILL NO.743 DTD. 6/12/2011. P4: COPY OF THE LORRY RECEIPT. P5: COPY OF THE PAMPHLET OF THE GOODS. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34238 of 2011 ---------------------------------------------- Dated this the 20th day of December, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P1 notice demanding cash 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 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 and vehicle covered by Ext.P1 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P1. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P1, 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. S. SIRI JAGAN, JUDGE acd