IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 1ST SEPTEMBER 2011 / 10TH BHADRA 1933 WP(C).No. 23729 of 2011(M) ---------------------------------- PETITIONER(S): ------------------- M/S. ASHRAM COMPUTER CONSULTANCY SERVICES (P) LTD., FIRST FLOOR, NO.37/1556 C., SUBASH CHANDRA BOSE ROAD, JAWAHAR NAGAR, COCHIN - 682 020. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------- 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, TRIPUNITHURA - 682 301. 2. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY - 682 002. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 23729/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT. P2: COPY OF INVOICE OF THE PETITIONER. P3: COPY OF E-SUGAM FORM ISSUED BY GOVERNMENT OF KARNATAKA. P4: COPY OF DECLARATION IN FORM NO.8F UNDER SEC. 46(3)(E). P5: COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. P: COPY OF DECLARATION IN FORM NO.8FA PREPARED BY THE PETITIONER. P7: COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 23729 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 1st day of September, 2011. J U D G M E N T Goods and vehicle belonging to the petitioner have been detained alleging attempt to evade tax by issuing Ext.P5 notice demanding cash security for the amount covered by Ext.P5. According to the petitioner, the petitioner has not attempted to evade tax and therefore the goods and vehicle are liable to be released unconditionally. This is opposed by the learned Government Pleader, who points out that sufficient reasons have been stated in Ext.P5 for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing simple bond without sureties for the amount covered by Ext.P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/