IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WP(C).No. 21630 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------ B.J.JOB, PROPRIETOR, VARIETY TRADING COMPANY, TC-X/837/2, H.G. DR. MAR APREM SHASHTIPOORTHI BUILDING, SOUTH BAZAR,THRISSUR. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-III, THIRUVANANTHAPURAM-695 001. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.21630/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE DATED 3/8/2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. P2 COPY OF THE SALE INVOICE NO.488 DATED 1/8/2011 ISSUED BY THE PETITIONER. P3 COPY OF THE LR ISSUED BY THE ABT PARCEL SERVICE ON 1/8/2011. P4 COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER KVAT ACT, DATED 23/5/2007. P5 COPY OF THE RETURN FILED FOR THE MONTH OF JUNE, 2011 BEFORE THE ASSESSING AUTHORITY, DATED 14/07/2011. P6 COPY OF THE LEDGER FOLIO RELATING TO EAGLE HOME APPLIANCES, ERNAKULAM FOR THE PERIOD FROM 01/04/2011 TO 31/7/2011 P7 COPY OF THE LEDGER ACCOUNT RELATING TO THE CONSIGNEE M/S. MM ASSOCIATES, THIRUVANANTHAPURAM FOR THE PERIOD FROM 01/04/2011 TO 31/7/2011. P8 COPY OF THE CIRCULAR NO.30/08, DATED 01/07/2008. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21630 OF 2011 ---------------------------------------------- Dated this the 9th day of August, 2011 JUDGMENT The petitioner is aggrieved by detention of the goods and vehicle of the petitioner under the Kerala Value Added Tax Act alleging attempt to evade tax by issuing Ext.P1 notice directing deposit of the amount covered by Ext.P1. According to the petitioner, the petitioner is a regular tax payer and the petitioner has no intention to evade tax. The petitioner, therefore, seeks release of the goods and vehicle. 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 petitioner shall deposit 50% of the amount covered by Ext.P1 and furnish a simple bond without sureties for the balance amount as security for the amount covered by Ext.P1. The authority competent to pass final orders shall complete proceedings pursuant to Ext.P1, as expeditiously as possible, at W.P.(C)No.21630/11 2 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.21630/11 3