IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 18621 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------- ASIAN GRANITO INDIA LTD., 38/736, PLOT NO.27, GCDA WAREHOUSING COMPLEX, GANDHI NAGAR, KADAVANTHRA, ERNAKULAM-682 020, KERALA, REPRESENTED BY ITS MANAGER MR.RAJESH PATEL, AGED 53 YEARS, S/O.VASHRAM PATEL. BY ADV. SRI.P.SATHISAN RESPONDENT(S): ---------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE COMMERCIAL TAX INSPECTOR, CHECK POST, ARAYANKAVU, KOLLAM - 691 001. R1 & R2 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.18621/2011 C APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE DEMAND NOTICE WITH NO.OR 442/11-12 DTD. 04/07/2011. P1(A): COPY OF THE DEMAND NOTICE WITH NO. OR 443/11012 DTD. 04/07/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18621 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of July, 2011. J U D G M E N T By Exts. P1 and P1(a) notices, the goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. According to the petitioner, there is no attempt to evade tax and therefore, the respondents are bound to release the goods and vehicle unconditionally. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent to release the goods and vehicle to the petitioner detained as per Exts. P1 and P1(a) after obtaining cash security. The appropriate authority shall complete the proceedings pursuant to Exts. P1 and P1(a) as expeditiously as possible, at any rate, within 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. Tds/