IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH DECEMBER 2011 / 16TH AGRAHAYANA 1933 WP(C).No. 32585 of 2011(W) --------------------------------------- PETITIONER: ------------------- T.V. SUNDARAM IYENGAR & SONS LIMITED, T.C.55/1337 TO 1342, NATIONAL HIGHWAY, NEERAMANKARA, KAIMANAM POST, THIRUVANANTHAPURAM - 40, REPRESENTED BY ITS SENIOR DEPUTY MANAGER, MR. NARSIMHAN. BY ADV. SRI.C.K.SREEJITH. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.V, COMMERCIAL TAXES, PALAKKAD - 641 018. 2. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.V, COMMERCIAL TAX COMPLEX, PALAKKAD - 641 018. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAX COMPLEX, PALAKKAD - 641 018. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.32585/2011-W: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE REGISTRATION CERTIFICATE. EXT.P.2: COPY OF THE INVOICE NUMBER 7402301818 DTD. 25/11/2011. EXT.P.3: COPY OF THE DELIVERY NOTE. EXT.P.4: COPY OF THE NOTICE U/S 47 (2) OF KERALA VALUE ADDED TAXES ACT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.32585 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of December, 2011 J U D G M E N T The petitioner's goods have been detained by the 1st 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 is completed. The petitioner is challenging Ext.P4 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 1st respondent to release the goods to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P4 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.32585 of 2011 -2- 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/