IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WP(C).No. 21460 of 2011(F) ---------------------------------- PETITIONER(S): -------------------- M/S.GEMWOOD (A DIVISION OF GMD INTERNATIONAL), DEVI KRIPA, VALANJAMBALAM, CHITTOOR ROAD, ERNAKULAM, KOCHI-682 016, REPRESENTED BY ITS PARTNER, M.GOPALAKRISHNAN. BY ADV. SRI.ANIL D. NAIR RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKULAM. 682 016. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA- 673 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21460/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE BILL NO.7 DTD. 7.6.2011 ISSUED TO THE PETITIONER. P2:- COPY OF THE BILL NO.23 DATED 7.6.2011 ISSUED TO THE PETITIONER. P3:- COPY OF THE BILL NO.42 DATED 13.6.2011 ISSUED TO THE PETITIONER. P4:- COPY OF THE BILL NO.139 DATED 24.6.2011 ISSUED TO THE PETITIONER. P5:- COPY OF THE CERTIFICATE DTD. 12.7.2011 ISSUED TO THE PETITIONER BY THE IST RESPONDENT. P6:- COPY OF THE DELIVERY NOTE DTD. 3.8.2011 ISSUED TO THE PETITIONER. P7:- COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF THE KVAT ACT TO THE PETITIONER. P8:- COPY OF THE REPLY DTD. 4.8.2011 ALONG WITH ITS ANNEXURES SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.21460 OF 2011 ---------------------------------------------- Dated this the 9th day of August, 2011 JUDGMENT The petitioner is aggrieved by detention of timber transported by the petitioner on allegation of attempt to evade tax by issuing Ext.P7 notice under Section 47(2) of the Kerala Value Added Tax Act. The petitioner submits that the petitioner had purchased the timber in various auction and transported the same in six vehicles and only one of them has been detained. The petitioner submits that the Assistant Commissioner, Commercial Taxes, Special Circle-II, Ernakulam has issued Ext.P5 certificate in respect of the same and this consignment is covered by that certificate and therefore, there is no reason to suspect evasion of tax. Therefore, The petitioner seeks release of the goods and vehicle. 2. The learned Government Pleader points out of some discrepancy in the Ext.P5 certificate itself, which, according to him, does not correspond with the consignment documents. Having heard both sides, I dispose of this writ petition with W.P.(C)No.21460/11 2 a direction to the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner executing a bond without sureties for the amount covered by Ext.P7 notice. The authority competent to pass final orders shall complete proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within three months from the date of receipt of a 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.21460/11 3 W.P.(C)No.21460/11 4