IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29129 of 2011(M) ---------------------------------- PETITIONER(S): ------------------- SCIENTIFIC MEDICAL EQUIPMENTS KERALA (P) LTD. XIII/251 A, OPP.KERALA WATER AUTHORITY, EROOR SOUTH - 682 306. REP. BY BALASUBRAMANIAN AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): -------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.29129/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE DATED 30/04/2007. P2: COPY OF BROCHURE OF THE EQUIPMENT. P3: COPY OF THE BILL OF ENTRY. P4: COPY OF THE TAX INVOICE NO.0242 DATED 18/10/2011. P4(a):COPY OF THE TAX INVOICE NO.0244 DATED 18/10/2011. P5: COPY OF THE NOTICE DATED 22/10/2011. P6: COPY OF THE SAID REPLY. P7: COPY OF THE CERTIFICATE. P8: COPY OF THE RELEVANT PAGES OF SRO NO.82/2006. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29129 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings W.P.(C)No. 29129 of 2011 -2- pursuant to Ext.P5, 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/