IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26725 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------ M/S.ITC LIMITED, SHENOY CHAMBERS, COCHIN, REPRESENTED BY BRANCH MANAGER, V. VENUGOPAL. BY ADV. SRI.K.VINOD CHANDRAN RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD-678 624. 3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD-678 624. R1 TO R3 BY GOVT. PLEADER MR.SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 26725 of 2011(M) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE STOCK TRANSFER CHALLAN DATED 04/10/2011 BEARING STO NO.4800928884. EXT.P2: COPY OF THE STOCK TRANSFER CHALLAN DATED 04/10/2011 BEARING STO NO.4800928882. EXT.P3: COPY OF THE DELIVERY NOTE DATED 04/10/2011. EXT.P4: COPY OF THE NOTICE UNDER SECTION 47(2) DATED 05/10/2011. EXT.P5: COPY OF THE REPLY DATED 07/10/2011. EXT.P6: COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 07/10/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26725 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 2nd respondent on allegation of attempt to evade tax. Ext.P4 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P4 till the proceedings pursuant to Ext.P4 is completed. The petitioner is challenging Ext.P4 seeking release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee for 50% of the amounts covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as W.P.(C)No.26725 of 2011 -2- expeditiously as possible, at any rate, within a period of 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. The adjudication shall be untrammeled by any findings in Ext.P6 order. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/