IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 34657 of 2011(F) -------------------------- PETITIONER(S): ----------------------- R. RAHUL, S/O. K.S. RAJAGOPALAN, AGED 26, PROPRIETOR, M/S. SIDHI VINAYAKA FOODS, 29/678, KARUKAYIL HOUSE, BHAGATH SINGH ROAD, VYTILLA, ERNAKULAM, PIN – 682 019. BY ADVS. SRI. S. SHYAM SRI. BOBBY MATHEW KOOTHATTUKULAM RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624. 2. INTELLIGENCE OFFICER, SQUARD NO. VIII, COMMERCIAL TAXES OFFICE, THEVARA, COCHIN – 682 013. 3. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM – 695 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 34657 of 2011(F) APPENDIX EXT. P1 COPY OF THE LICENCE ISSUED BY THE CORPORATION OF KOCHI DATED 17.09.2010. EXT. P2 COPY OF THE CERTIFICATE DATED 15.12.2010 ISSUED BY THE DISTRICT INDUSTRIES CENTRE, ERNAKULAM. EXT. P3 COPY OF THE INVOICE DATED 17.08.2011 FROM TRIDENT ENGINEERS, COIMBATORE. EXT. P4 COPY OF THE NOTICE DATED 23.08.2011 FROM THE 1ST RESPONDENT. EXT. P5 COPY OF THE REPLY DATED 18.09.2011 FROM THE PETITIONER. EXT. P6 COPY OF THE FORM 16 DECLARATION SENT ALONG WITH EXT. P5. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S.SIRI JAGAN, J. ================== W.P.(C).No. 34657 of 2011 ================== Dated this the 22 nd 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.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. 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.P4 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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 :-