IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 17413 of 2011(B) ----------------------------------------- PETITIONER(S): ------------------------- PHILIPS ELECTRONICS INDIA LTD., VI/160 B, KUTTIKATTUKARA JUMA MASJID COMPOUND KUTTIKATTUKARA P.O., ALUPURAM, UDYOGAMANDAL, PIN-683 504, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.S.VANUVAMALAI. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): ---------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. BY SR.GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.17413/2011 B APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED IN FORM NO.4. P2: COPY OF THE FORM JJ DELIVERY NOTE NO.001560 DTD.30/04/2011. P3: COPY OF THE DOCUMENT NO.120128181 DTD. 30/04/2011. P4: COPY OF THE NOTICE NO.OR.98/11-12 DGD. 03/05/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 17413 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of July, 2011 J U D G M E N T The petitioner's goods and vehicles have been detained on allegations of attempt to evade tax. Ext.P4 notice has been issued to the petitioner directing the petitioner to furnish cash security. The petitioner has filed this writ petition challenging Ext.P4. On 29.06.2011 this court passed the following interim order: “Heard counsel for the petitioner and the GP for respondents. There will be an interim direction to the respondent to release the goods detained by virtue of Ext.P4 notice on the petitioner furnishing bank guarantee for the amount of security deposit demanded thereunder, pending finalisation of the enquiry. Post on 06.07.2011.” The counsel for the petitioner submits that the petitioner will be furnishing the bank guarantee within two days and getting the goods and vehicles released. In view of the above circumstances all what requires to be done is to dispose of this writ petition in terms of the interim order directing the competent authority to complete the enquiry W.P.(C)No. 17413 of 2011 -2- pursuant to the detention and pass final orders, expeditiously. Accordingly, this writ petition is disposed of in terms of the interim order with a further direction to the competent authority under the Act to complete the enquiry and pass final orders pursuant to detention, as expeditiously possible, at any rate, within a period of three moths from the date of receipt of a copy of this judgment. The security furnished by the petitioner as per the interim order 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/