IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19676 of 2011(H) ---------------------------------------- PETITIONER(S): ------------------------- MICROTROL STERILISATION SERVICES (P) LTD., V/863, INDUSTRIAL DEVELOPMENT AREA, MUPPATHADOM, EDAYAR, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORIZED SIGNATORY, K.V.RAJESH. BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR.PIN-678 624 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19676/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY UNDER THE KVAT ACT. P2 COPY OF THE CERTIFICATE OF REGISTRATION UNDER THE CST ACT. P3 COPY OF THE INVOICE NO.16 DATED 13/07/2011 ISSUED TO THE PETITIONER BY M/S.PCP CHEMICALS(P) LTD, THANE (MAHARASHTRA). P4 COPY OF THE NOTICE DATED 18/07/2011 ISSUED TO THE PETITIONER BY THE RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19676 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT The petitioner challenges the detention of the petitioner's goods on allegations of attempt to evade tax, by issuing Ext.P4 notice. According to the petitioner, the petitioner is not guilty of any attempt to evade tax and therefore, the petitioner's goods are not liable to be detained. The petitioner, therefore, seeks release of the goods and vehicle. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions: The respondent shall release the goods and vehicle of the petitioner on the petitioner furnishing cash security for 50% and a bond for the balance 50% without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three months from the date of W.P.(C)No.19676/11 2 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.19676/11 3