IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32332 of 2011(N) -------------------------- PETITIONER --------------- VODAFONE CELLULAR LTD., (FORMERLY VODAFONE ESSAR CELLULAR LTD.), HAVING ITS WAREHOUSE AT: POTTEKATTU GROUP BUILDING, X/64, KALAMASSERRY OLD TOSHIBA ANAND FCTORY, HMT ROAD, KALAMASSERY, ERNAKULAM 683503, REP. RAJESH, MELETH VEETTIL, DGM - LEGAL. BY ADV. SRI.A.KUMAR RESPONDENT --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR 678624. BY SENIOR GOVERNMENT SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 32332 of 2011(N) ------------------------------------ EXT.P1. COPY OF THE CERTIFICATE OF INCORPORATION DATED 13.3.1995 EXT.P2. CPY OF THE INVOICE DATED 9.11.2011 ET.P3. COPY OF THE NOTICE DATED 30.11.2011 EXT.P4. COPY OF THE REPLY DATED 30.11.2011. RESPONDENT'S EXHIBITS : NIL ----------------------------- / TRUE CPY / P.A. T JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.C. No. 32332 of 2011 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of December, 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 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/