IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22332 of 2011(N) --------------------------------- PETITIONER: --------------- M/S.SAN MARINE EXPORTS,REP.BY ITS MANAGING PARTNER, SAN MARINE EXPORTS, SAKTHIKULANGARA PO,KOLLAM 691 581. BY ADV. SRI.S.SUDHEESHKAR RESPONDENT(S): ------------------- 1. INTELLIGENCE OFFICER,SQUAD IV, DEPARTMENT OF COMMERCIAL TAX (INTELLIGENCE) ERNAKULAM 682 018. 2. COMMERCIAL TAX OFFICER,SPECIAL CIRCLE DEPARTMENT OF COMMERCIAL TAX, KOLLAM 691 001. 3. DY.COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAX,KOLLAM 691 001. GOVERNMENT PLEADER SRI. C. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22332 of 2011(N) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF NOTICE NO.OR.159/1112/U/S 47(2) OF THE KVAT ACT DATED 11.8.2011. EXT.P2: COPY OF CERTIFICATE OF APPROVAL ISSUED BY MINISTRY OF COMMERCE AND INDUSTRY,GOVT. OF INDIA. EXT.P3: COPY OF CERTIFICATE OF REGISTRATION AS AN EXPORTER ISSUED BY THE MARINE PRODUCTS EXPORT DEVELOPMENT AUTHORITY. EXT.P4: COPY OF CERTIFICATE OF REGISTRATION ISSUED BY COMMERCIAL TAX DEPARTMENT, KOLLAM. EXTP5: COPY OF INVOICE NO.279411 DTD 16.6.2011. EXT.P6: COPIES OF FORM 16 DTD 11.8.2011. EXT.P7: COPIES OF FORM 8FA DTD 11.8.2011. EXT.P8: COPIES OF THE BILL OF ENTRY DTD 5.8.2011. EXT.P9: COPY OF THE REPLY TO THE SHOW CAUSE NOTICE DATED 12.8.2011. EXT.P10: COPY OF THE E-CHALAN DTD 19.5.2011 ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES. EXT.P11: COPY OF THE E-CHALAN DTD 15.6.2011 ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES. EXT.P12: COPY OF THE E-CHALAN DTD 16.7.2011 ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22332 OF 2011 ---------------------------------------------- Dated this the 17th day of August, 2011 JUDGMENT Goods and vehicle belonging to the petitioner have been detained by issuing Ext.P1 notice under the Kerala Value Added Tax Act alleging attempt to evade tax. The petitioner submits that the petitioner has not attempted to evade any tax and therefore, the petitioner is entitled to have the goods and vehicle released. 2. The learned Government Pleader opposes the prayer. According to him, Ext.P1 notice contains the reasons for suspecting evasion of tax and therefore, the goods cannot be released. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P1 and executing a simple bond for the balance amount. The authority competent to pass final orders shall W.P.(C)No.22332/11 2 complete proceedings pursuant to Ext.P1, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22332/11 3