IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30613 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------- SISTEMA SHYAM TELE SERVICES LTD., HAVING ITS REGISTERED OFFICE AT MTS TOWER, 3, AMRAPALI CIRCLE, VAISHALI NAGAR, JAIPUR-302021, RAJASTHAN, INDIA AND KERALA CIRCLE OFFICE AT 3RD & 4TH FLOOR, VENTURA, NH 47 BYE PASS, ANCHUMANA, KOCHI-24, ERNAKULAM DISTRICT, REP.BY VIJAYAKUMAR T.V., AUTHORISED SIGNATORY BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-PIN-678 624. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30613/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE DATED 25/11/2008. P2 COPY OF THE “SUPPLY CONTRACT” AGREEMENT ENTERED INTO BETWEEN THE PETITIONER AND ZTE CORPORATION CHINA. DATED 18/9/2008. P3 COPY OF THE SERVICE CONTRACT AGREEMENT ENTERED INTO BETWEEN PETITIONER AND ZTE TELECOM INDIA PRIVATE LIMITED, DATED 23/8/2008. P4 COPY OF THE REGISTRATION CERTIFICATE OF ZTE TELECOM INDIA PRIVATE LIMITED, DATED 30/11/2000. P5 COPY OF THE SERVICE INVOICE INDICATING THE COLLECTION OF SERVICE TAX, DATED 16/9/2011. P6 COPY OF THE BILL OF ENTRY (8NOS). DATED 28/10/11. P6(A) COPY OF THE CHALAN EVIDENCING PAYMENT OF CUSTOMS DUTY. DATED 24/10/11. P7 COPY OF THE NOTICE DATED 30/10/2011. P8 COPY OF THE REPLY DATED 30/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30613 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P7 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P7 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P7, as 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. S. SIRI JAGAN, JUDGE acd