IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22492 of 2011(J) ---------------------------------- PETITIONER(S): ------------------- ABDUL GAFOOR, S/O.M.C.MOHAMED MOIDEEN, NO.54, DEVI NAGAR, ABOOBECKER ROAD, NOORANI POST, PALAKKAD-678 004. BY ADV. SRI.B.PRAMOD RESPONDENT(S): -------------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT KOTTAKAL - 676 505. 2. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT KOTTAKAL - 676 505. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 004. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR - 678 004. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22492/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF LAND TAX RECEIPT DATED 12/01/2011. P2: COPY OF PROPERTY TAX RECEIPT DATED 20/01/2011. P3: COPY OF BUILDING PERMIT DATED 24/05/2011. P4: COPY OF INVOICE NUMBER 764(2011-12) DATED 13/08/2011. P5: COPY OF BILL NUMBER INB/WF/A/2076 DATED 13/08/2011 P6: COPY OF CERTIFICATE OF OWNERSHIP IN FORM 16 K VAT RULES. P7: COPY OF CERTIFICATE OF VILLAGE OFFICER DATED 12/08/2011. P8: COPY OF NOTICE NO.VC/III/11-12 DATED 14/08/2011 ISSUED TO THE PETITIONER. P9: COPY OF REPRESENTATION DATED 14/08/2011 SUBMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 22492 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T The petitioner wants to renovate the existing building of his. He obtained Ext.P3 building permit for the same. For the purpose of use in the building, the petitioner transported granites, marbles and wall-tiles etc. The same were detained under cover of Ext.P8 notice by the 1st respondent on allegation of attempt to evade tax. The petitioner submits that despite production of building permit and other documents, the 1st respondent is not releasing the goods. The petitioner seeks release of the goods. 2. The learned Government Pleader submits that as per Ext.P3 building permit, the total plinth area is 216.50 sq.mtr., whereas the petitioner is transporting 256 sq.mtr. of marbles, tiles etc., which is the reason for suspecting evasion of tax. He also points out that the consignment is not accompanied by Form 16. The petitioner explains that the goods are not only for use in the floor but also in the walls and that is the reason for excess quantity. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 1st respondent shall release the goods to the petitioner on the petitioner executing a simple bond without sureties for the amount w.p.c.22492/11 2 covered by Ext.P8. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P8, 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. In the bond the petitioner shall give details of the properties belonging to the petitioner. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge