IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 34461 of 2011(G) -------------------------- PETITIONER(S): --------------- M/S.MAHINDRA & MAHINDRA LTD. GODOWN AT MATTUKKADU, KUZHALMANNAM, PALAKKAD DISTRICT, 678 702, HAVING ITS OFFICE AT NO.34/1128, BALAKRISHNA MENON ROAD, EDAPPALY, KOCHI 682 024, REP. BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, KASARGOD 671 121. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 34461/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE REGISTRATION CERTIFICATE. P2. COPY OF THE STOCK TRANSFER MEMO DTD.5.12.11. P2(A) COPY OF THE STOCK TRANSFER MEMO DTD.5.12.11. P3. COPY OF THE E-SUGAM FORM DTD.5.12.11. P3(A) COPY OF THE E-SUGAM FORM DTD.5.12.11. P4. COPY OF THE NOTICE DTD.9.12.10. P4(A) COPY OF THE NOTICE DTD.9.12.11. P5. COPY OF THE REPLY ACKNOWLEDGED ON 15.12.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 34461 of 2011 ================== Dated this the 21st day of December, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Exts.P4 and P4(a) notices directing the petitioner to give security deposit for the amounts covered by Exts.P4 and P4(a). The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner executing a simple bond without sureties for the amounts covered by Exts.P4 and P4(a). The appropriate authority under the Act shall complete proceedings pursuant to Exts.P4 and P4(a), as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- STU S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-