IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30958 of 2011(T) -------------------------------------- PETITIONER(S): --------------------- JOSEPH PHILIP, KURUPPAMPARAMBIL, MANJOOR.P.O., KURUPPANTHARA, KOTTAYAM-686603. BY ADV. SRI.A.KUMAR RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678624. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.30958/2011 APPENDIX PETITIONER(S) EXHIBITS P1:- COPY OF THE SALE DEED NO. 1867/2011 OF THE SRO, KURUVILANGAD.22.8.11. P2:- COPY OF THE QUARRYING PERMIT OWNED BY THE PRIOR OWNDER DT. 10-8-2010. P2A:- COPY OF THE EXPLOSIVE LICENSE OWNED BY THE PRIOR OWNER.DT. 12-8-2010. P2B:- COPY OF THE CONSENT TO TO OPERATE QUARRY. DT.26-2-2011. P3:- COPY OF THE TAX INVOICE DATED 20-10-2011. P4:- COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT DT. 28-10-2011 ISSUED BY THE RESPONDENT. P5:- COPY OF THE CERTIFICATE OF OWNERSHIP DATED 9-11-2011. RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.30958 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P4 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond 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 a period of three months from W.P.(C)No.30958 of 2011 -2- 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 //True copy// P.A. TO JUDGE shg/