IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27187 of 2011(W) -------------------------- PETITIONER(S): --------------- 1. M/S.WIPRO GE HEALTHCARE PVT.LTD., REGD.OFFICE A-1, GOLDEN ENCLAVE, AIRPORT ROAD, BANGALORE AND BRANCH AT 41/400, AMMAN KOVIL ROAD, NEAR AMMAN KOYIL TEMPLE, COCHIN-682035,REP.BY N.V.JAYAN, AUTHORISED SIGNAGORY. 2. TRAVANCORE HEALTH CARE PVT.LTD., MEDI PLAZA NEAR MEDICAL COLLEGE, MEDICAL COLLEGE P.O., TRIVANDRUM-695011, REP.BY SHIBY K.R., DIRECTOR. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR- 678 624. BY GOVT. PLEADER SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27187 of 2011(W) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1. TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 5.7.2007. EXHIBIT-P2. TRUE COPY OF THE PURCHASE ORDER (WITH ADDENDUM) DATED 15.7.2011. EXHIBIT-P2A. TRUE COPY OF THE INVOICE DATED 28.9.2011. EXHIBIT-P3. TRUE COPY OF THE NOTICE DATED 4.10.2011. EXHIBIT-P4. TRUE COPY OF THE REPLY DATED 5.10.2011. EXHIBIT-P5. TRUE COPY OF THE REVISED NOTICE DATED 7.10.2011. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.26975 OF 2011 ---------------------------------------------- Dated this the 13th day of October, 2011 JUDGMENT The petitioners goods have been detained on allegation of attempt to evade tax by issuing by Ext.P3 notice demanding cash security for the amount covered by the notice. The petitioners submit that, the petitioners have 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.P3 shall be released to the petitioners on the petitioners furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, 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 petitioners shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE ab