IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 12339 of 2009(J) -------------------------- PETITIONER(S): --------------- M/S. M.O.POONNEN, MELAMPARAMBIL, H.O.PODIYADI.P.O., TIRUVALLA, REP. BY ITS PARTNER, SUNIL GEORGE OOMMEN. BY ADV. MR. K.SRIKUMAR MR. K.MANOJ CHANDRAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX FACILITATION CENTRE, WILLINGTON ISLAND, KOCHI-3. 2. THE INTELLIGENCE INSPECTOR, SQUAD.NO.1, COMMERCIAL TAXES, ALAPPUZHA. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C).No. 12339 OF 2009 -------------------------------------------------- Dated this the 15th day of April, 2009 J U D G M E N T The petitioner's goods have been detained by the second respondent on the suspicion that petitioner has attempted to evade tax in view of the fact that there is correction in the date in the delivery note. Petitioner submits that the correction is under proper authentication and the other documents produced by the petitioner would show that there is no attempt to evade tax. The Government Pleader disputes the same. According to the Government Pleader there is sufficient materials to suspect evasion of tax and the goods cannot be released unless the petitioner deposits the amount demanded or the proceedings contemplated under law is complete. 2. I have considered the rival contentions in detail. 3. After hearing both sides I feel that the goods can be released on furnishing bank guarantee. The writ petition is accordingly disposed of with the following directions. The second respondent shall complete the WP(C)12339/09 2 proceedings initiated by Ext.P5 as expeditiously as possible, at any rate within two months from the date of receipt of a coy of this judgment. Pending disposal of the same, the goods shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext.P5. S. SIRI JAGAN, JUDGE okb