IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 20TH OCTOBER 2011 / 28TH ASWINA 1933 WP(C).No. 27805 of 2011(A) ------------------------- PETITIONER(S): ----------------------- LITTLE FLOWER HOSPITAL RESEARCH CENTRE, ANGAMALY, ERNAKULAM DISTRICT PIN-683 572, REPRESENTED BY ITS DIRECTOR, FR.SEBASTIAN VADAKKUMPADAM. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENT : ----------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. PIN-678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 27805 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BROCHURE IN RESPECT OF THE EQUIPMENT (OPHTHALMIC UNIT) ORDERED BY THE PETITIONER AND SUPPLIED EXT.P2 TRUE COPY OF THE QUOTATION DATED 13.07.2011 SENT BY M/S.APPASAMY AND ASSOCIATES, CHENNAI. EXT.P3 TRUE COPY OF THE SUPPLY ORDER PLACED BY THE PETITIONER DATED 19.08.2011. EXT.P4 TRUE COPY OF THE INVOICE-CUM-DELIVERY CHALAN ISSUED BY THE SUPPLIER TO THE PETITIONER. EXT.P5 TRUE COPY OF THE NOTICE DATED 19.09.2011 ISSUED BY THE RESPONDENT TO THE PETITIONER AFTER DETAINING THE GOODS. EXT.P6 TRUE COPY OF THE REPLY DATED 03.10.2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXT.P7 TRUE COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM 16 SUBMITTED BY THE PETITIONER. EXT.P8 TRUE COPY OF THE REVISED NOTICE NO.SR 2327/2010 DATED NIL ISSUED BY RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 27805 of 2011 ================== Dated this the 20th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Exts.P5 and P8 notices directing the petitioner to give security deposit for the amounts covered by Exts.P5 and P8. 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 on the petitioner executing a simple bond without sureties for the amount covered by Exts.P5 and P8. The appropriate authority under the Act shall complete proceedings pursuant to Exts.P5 and P8, 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. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-