IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32228 of 2011(C) -------------------------- PETITIONER(S): ---------------------- R. RAJ MOHAN, SELVAPORAMI CROSS, THIROVEROMBOR, TRICHY – 620 013, TAMILNADU. BY ADVS. SRI. N. MURALEEDHARAN NAIR SRI. V. K. SHAMSUDHEEN RESPONDENT(S): ------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO. III COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA - 695 005. BY SR. GOVT. PLEADER (TAXES) SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 32228 of 2011(C) APPENDIX PETITIONER'S EXHIBITS EXT. P1 COPY OF THE INVOICE NO. P15675 DATED 16.3.2006. EXT. P2 COPY OF THE BILL OF ENTRY EXT. P3 COPY OF THE NOTICE U/S. 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT DATED 28.11.2011. EXT. P4 COPY OF THE LETTER OF THE CO-OPERATIVE SOCIETY LTD, KAVANAD, KOLLAM, DTD. 28.11.2011. EXT. P5 COPY OF THE WORK ORDER NO. D7-3868/10/ISC/ DTD. 15.11.2011 EXT. P6 COPY OF THE CERTIFICATE OF REGISTRATION NO. 131426 DTD. 08.08.2008. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32228 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. 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 to the petitioner on the petitioner depositing 25% of the amount demanded by Ext.P3 and furnishing a simple bond without sureties for the balance amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings W.P.(C)No.32228/11 2 pursuant to Ext.P3, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32228/11 3