IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 29532 of 2011(N) ----------------------------------------- PETITIONER(S): ------------------------ A.T.K. ENTERPRISES, DOOR NO.47/663-M, KANAK COMPLEX, NEAR GIRLS HIGH SCHOOL, KAYYATHROAD, THALASSERY, REPRESENTED BY ITS MANAGING PARTNER AFSAL.T. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): --------------------------- THE INSPECTOR, COMMERCIAL TAX CHECK POST, PARAL CHECK POST, PARAL, KANNUR DISTRICT - 670 671. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29532/2011 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, THALASSERY DTD. 30/05/2007. P1(A): COPY OF GREEN CARD ISSUED BY THE COMMERCIAL TAX DEPARTMENT ON 31/07/2010. P1(B): COPY OF THE CERTIFICATE ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES IN 2010. P2: COPY OF THE INVOICE ISSUED BY THE SELLER AT GUJARAT DTD.21/10/2011 BEARING NO.3971/11-12. P3: COPY OF THE LORRY RECEIPT NO.424 DTD. 21/10/2011. P4: COPY OF THE ADVANCE TAX UTILISATION RECEIPT DTD. 29/10/2011 ISSUED BY THE COMMERCIAL TAXES DEPARTMENT. P5: COPY OF THE INVOICE NO.106 DTD. 31/10/2011 ISSUED BY THE PETITIONER. P6: COPY OF THE NOTICE BEARING NO.28/11-12 DTD. 31/10/2011 ISSUED BY THE RESPONDENT. P7: COPY OF THE OBJECTION DTD. 31/10/2011 SUBMITTED BY THE PETITIONER ACKNOWLEDGED BY THE RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29532 of 2011 ---------------------------------------------- Dated this the 4rd day of November, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. 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 50% of the amount demanded by Ext.P6 and furnishing a simple bond without W.P.(C)No.29532/11 2 sureties for the balance amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, 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.29532/11 3