IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND DECEMBER 2011 / 11TH AGRAHAYANA 1933 WP(C).No. 32116 of 2011(L) ----------------------------------------- PETITIONER(S): ------------------------ M/S.MANATEC ELECTRONICS PVT. LTD., 90/2-8 & 104/1-3, KARIKALAMPAKKAM-BAHOOR ROAD, KARIKALAMPAKKAM VILLAGE, NETTAMPAKKAM COMMUNE, PUDUCHERY-605 007, REPRESENTED ITS AREA MANAGER, M.RAMASWAMY. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.II, O/O.INSPECTING ASSISTANT COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE-673 018. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32116/2011 L APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE TIN CERTIFICATE. P2: COPY OF THE CST CERTIFICATE. P3: COPY OF ANNEXURE TO CST CERTIFICATE. P4: COPY OF THE LICENCE FEE RECEIPT. P5: COPY OF INVOICE NO.TT 20111 200651 DTD. 15/11/2011. P6: COPY OF INVOICE NO,M1 2011012/1984 DTD. 15/11/2011. P7: COPY OF CERTIFICATE OF OWNERSHIP IN FORM NO.16. P8: COPY OF CERTIFICATE OF NOTICE EXT.P8 U/S 47(2) OF KVAT ACT. P9: COPY OF REPRESENTATION. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 32116 of 2011 ================== Dated this the 2nd day of December, 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.P8 notice directing the petitioner to give security deposit for the amounts covered by Ext.P8. 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 respondents to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P8 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P8, 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 :-