IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30136 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------- IDEA CELLULAR LIMITED, MERCY ESTATE, RAVIPURAM, KOCHI,PIN-682 015 REPRESENTED BY C.RAMACHANDRAN, DGM-LEGAL. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------------- INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY AT KARUKUTTY, PIN-683 576. BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30136/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE INV.NO.98756114 P2 COPY OF THE INV.NO.98756113 P3 COPY OF THE INV.NO.98756192 P4 COPY OF THE FORM 16 P5 COPY OF THE FORM 8 F P6 COPY OF THE NOTICE IN FORM 17A ISSUED BY THE RESPONDENT. P7 COPY OF THE FORM 8FA UPLOADED RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 30136 of 2011 ================== Dated this the 14th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner executing a simple bond without sureties for the amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-