IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28462 of 2011(G) ----------------------------------------- PETITIONER(S): ------------------------ QUALITY MACHINES AND SPARES, JS COMPLEX, OPPOSITE TEMPLE, CHITTOOR ROAD, VALANJAMBALAM, ERNAKULAM - 682 016, REPRESENTED BY ITS MANAGING PARTNER P.K.PRADEEPAN. BY ADVS. SRI.PHILIP T.VARGHESE, SRI.THOMAS T.VARGHESE, SMT.ACHU SHUBHA ABRAHAM. RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUNHIPPALLY, P.O.CHOMBALA - 673 024. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28462/2011 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO THE PETITIONER DTD. 7/05/2007. P2: COPY OF THE INVOICE DTD. 15/10/2011 ISSUED BY M/S. JAI INDUSTRIES TO THE PETITIONER. P3: COPY OF THE NOTICE NO.OR.336/2011-12 ISSUED BY THE RESPONDENT DTD. 20/10/2011. P4: COPY OF THE INVOICE NO.T 1 /1112/1225 DTD. 20/10/2011 ISSUED BY M/S. YUNI TOOLS AND SPARES TO THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28462 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 25th 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. P3 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P3 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. P3. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P3 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/