IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24954 of 2011(T) --------------------------------------- PETITIONER(S): ------------------------- BASIL P.ALIAS, PROPRIETOR, DYNAMIC ARCHITECTURAL HARDWARE 33/2159-A3, ISSAC TOWERS, N.H.BYEPASS, VENNALA P.O., KOCHI - 24. BY ADV. SRI.C.S.AJITH PRAKASH SRI.T.D.SALIM SRI.PAUL.C.THOMAS RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.PIN-695 001 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD.PIN-678 036 R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.24954/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CERTIFICATE OF REGISTRATION SHOWING THE TIN OF THE PETITIONER. P2(A) COPY OF THE INVOICE NO.279 DATED 05/09/11 P2(B) COPY OF THE INVOICE NO.285 DATED 06/09/11 P3(A) COPY OF THE WAYBILL NO.27887874 DATED 05/09/11. P3(B) COPY OF THE WAYBILL NO.27887875 DATED 06/09/11. P4 COPY OF THE FORM NO.17 A NOTICE NO.OR/2226/10/11-12 (UNDER SECTION 47 (2) OF THE KERALA VALUE ADDED TAX ACT 2003) DATED 13/09/11 ISSUED BY THE 2ND RESPONDENT. P5 COPY OF THE REPLY DATED 15/09/11 FILED BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24954 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 2nd respondent on allegation of attempt to evade tax. Ext.P4 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P4 till the proceedings pursuant to Ext.P4 are completed. The petitioner is challenging Ext.P4 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner giving a cash security for 50% of the amounts covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The W.P.(C)No.24954 of 2011 -2- appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, 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/