IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 29200 of 2011(Y) -------------------------- PETITIONER(S): --------------- M/S.ANUGRAHA METALS & SANDS PVT.LTD MULANKUZHI, MALAYATTOOR PO, ERNAKULAM DISTRICT REPRESENTED BY THE MANAGING DIRECTOR BICIMON K.C. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR COMMERCIAL TAXES, SQUAD NO.III MATTANCHERY 682 013. 2. THE COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, ANGAMALY 683 572. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 29200/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF CERTIFICATE OF REGISTRATION NO.32150820295 C DT.16.8.2010 ISSUED BY THE 2ND RESPONDENTS. EXT.P2 TRUE COPY OF ORDER NO,32150820295 C DT.16.8.2010 ISSUED BY THE 2ND RESPONDENTS. EXT.P3 TRUE COPY OF RETAIL INVOICE NO.40831 29.10.2011 ISSUED BY M/S DEEPA AGENCIES, CHITTOOR ROAD, ERNAKULAM. EXT.P4 TRUE COPY OF NOTICE NO.VCR-1159/11-12 DT.29.10.2011 ISSUED BY THE IST RESPONDENTS. RESPONDENTS' EXHIBITS :NIL /TRUE COPY/ P.A. TO JUDGE. dnc S.SIRI JAGAN, J. ================== W.P.(C).No. 29200 of 2011 ================== Dated this the 4th day of November, 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 Ext.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. The petitioner submit 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 respondents to release the goods and the vehicle on the petitioners depositing 50% of the amount covered by Ext.P4 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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/- shg S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :- shg S.SIRI JAGAN, JUDGE