IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 27TH OCTOBER 2011 / 5TH KARTHIKA 1933 WP(C).No. 28286 of 2011(I) --------------------------------- PETITIONER(S): ------------------- M/S OCEAN STEELS, CMG COMPLEX, PARAPIRIVU, KANJIKODE, PALAKKAD, REPRESENTED BY ITS PARTNER, ANAZ KUNDERI. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMSUDHEEN RESPONDENT(S): -------------------- INTELLIGENCE INSPECTOR, SQUARD NO.1, DEPARTMNET OF COMMERCIAL TAXES, PALAKKAD-678 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 28286/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE NO.84772 DATED 04/03/2008. P2: COPY OF THE INVOICE NO.138 DATED 18/10/2011. P3: COPY OF THE ADVANCE TAX RECEIPT DATED 21/10/2011. P4: COPY OF THE NOTICE ISSUED BY RESPONDENT U/S. 47(2) OF THE KVAT ACT DATED 22/10/2011. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28286 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P4 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P4 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing simple bond without sureties for the amount covered by Ext. P4. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/