IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 31877 of 2011(H) ----------------------------------------- PETITIONER(S): PETITIONER ------------------------------------------ P.K.PRASAD, PROP.PARACKAL ROCK PRODUCTS, N.MAZHUVANNUR P.O., ERNAKULAM-686 689. BY ADV. SRI.C.K.KARUNAKARAN RESPONDENT(S): RESPONDENT ------------------------------------------------ 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, 678 624. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT, II CIRCLE, PERUMBAVOOR, PIN 683542. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-693 033. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.31877/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION CERTIFICATE DTD. 4.7.2007 ISSUED BY THE 2ND RESPONDENT. P2:- COPY OF THE PURCHASE ORDER DTD. 30.11.2010 FOR THE PURCHAE OF PLANT AND MACHINERY. P3:- COPY OF THE CERTIFICATE DTD. 28.11.2011, ISSUED BY THE MANUFACTURER, M/S. BHP INFRASTRUCTURE EVIDENCING THE RECEIPT OF FULL PAYMENT FOR THE MACHINERY. P4 A:- COPY OF THE INVOICE NO.PSI/11-12/00204 DTD. 15.9.2011 TOGETHER WITH ALL CONNECTED DOCUMENTS THAT HAVE BEEN CLEARED BY THE COMMERCIAL TAXES CHECK POST AT WALAYAR. P4:- COPY OF THE INVOICE NO.PSI/11-12/00213 DTD. 22.9.2011 TOGETHER WITH ALL CONNECTED DOCUMENTS THAT HAVE BEEN CLEARED BY THE COMMERCIAL TAXES CHECK POST, THAMARASSERY. P5:- COPY OF THE INVOICE NO.PS1/11-12/00287 DTD. 19.11.2011, AND OTHER CONNECTED DOCUMENTS. P6:- COPY OF THE NOTICE NO.OR-97-4/1/11-12 DTD. 27.11.2011 ISSUED BY THE IST RESPONDENT. P7:- COPY OF THE JUDGMENT DTD. 1.9.2011 IN WA. 1294/2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 31877 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of November, 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. P6 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P6 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. P6. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 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/