IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26488 of 2011(I) -------------------------- PETITIONER(S): --------------------- THAMPY AND COMPANY ENGINEERS & CONTRACTORS, REGISTERED OFFICE: PALUPARAMBIL BUILDINGS, IRIMPANAM P.O. ERNAKULAM-682309 BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST WALAYAR-678624 BY GOVT. PLEADER, SRI. SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C).No. 26488 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATED P2 COPY OF THE PURCHASE ORDER DATED 21-9-2011 P3 COPY OF THE INVOICE DATED 28-9-2011 P4 COPY OF THE INVOICE DATED 25-8-2008 P4A COPY OF THE REGISTRATION CERTIFICATE DATED P5 COPY OF THE PURCHASE ORDER DATED 21-9-2011 P6 COPY OF THE NOTICE DATED 30-9-2011 P7 COPY OF THE REPLY DATED 30-9-2011 RESPONDENT'S EXHIBITS NIL TRUE COPY P.A. TO JUDGE MM S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26488 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P6 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P6 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext. P6. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/