IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 18298 of 2011(J) --------------------------------------- PETITIONER(S): ----------------------- HARIKUMAR. K, PROPRIETOR, IMAGE OFFICE AUTOMATION, CC 33/2519, AKG VAYANASHALA ROAD, CHAKKARAPPARAMBU, THAMMANAM. P.O, COCHIN-682 032, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA-689 121. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES, KALAMASSERY AT PALARIVATTOM-682 025. 3. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 18298 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE DATED 06/04/2011 ISSUED UNDER THE KERALA VALUE ADDED TAX ACT BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE REGISTRATION CERTIFICATE DATED 28/09/2007 ISSUED TO THE CONSIGNOR BY THE ASSESSING AUTHORITY AT PALAKKAD. EXT.P2(a): COPY OF THE RETURN FILED BY THE CONSIGNOR FOR THE MONTH OF MAY 2011. EXT.P3: COPY OF THE TAX INVOICE NO.427 DATED 30/06/2011 RAISED BY THE CONSIGNOR ON THE PETITIONER'S KOLLAM BRANCH. EXT.P4: COPY OF THE LORRY RECEIPT 245032962 DATED 01/07/2011 ISSUED BY ON DOT COURIER, PALAKKAD. EXT.P5: COPY OF THE NOTICE NO.OR 203/11-12 DATED 02/07/2011 IN FORM NO.17A U/S. 47(2) OF THE ACT, DEMANDING SECURITY DEPOSIT. EXT.P6: COPY OF THE REPLY DATED 02/07/2011 SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. EXT.P7: COPY OF THE LETTER DATED 02/07/2011 ISSUED ADDRESSING 1ST RESPONDENT BY THE TRANSPORTING AGENCY. EXT.P8: COPY OF THE LETTER DATED 02/07/2011 ISSUED TO THE 1ST RESPONDENT BY THE CONSIGNOR OF THE GOODS. EXT.P9: COPY OF THE CIRCULAR NO.30/2008 DATED 01/07/2008 ISSUED BY THE 3RD RESPONDENT. EXT.P10: COPY OF THE CIRCULAR NO.11/2006 ISSUED BY THE 3RD RESPONDENT, DIRECTING NOT TO DETAIN PARCEL VEHICLE, IF IT CARRY AN INVOICE. EXT.P11: COPY OF THE CLARIFICATION NO.C7.19685/06/CT DATED 23/06/2011 ISSUED BY THE 3RD RESPONDENT IN CLARIFYING THAT THE ITEM IS COMING UNDER ENTRY NO.69(22)(a), WITH 4% CST. EXT.P12: COPY OF THE CLARIFICATION NO.C7.24398/06/CT DATED 29/06/2011 ISSUED BY THE 3RD RESPONDENT IN CLARIFICATION THAT THE ITEM IS COMING UNDER ENTRY NO.69(22)(a), WITH 4% CST. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18298 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of July, 2011. J U D G M E N T The petitioner's vehicle has been detained by the sales tax authorities on allegation of attempt to evade tax. Ext. P5 notice has been issued to the petitioner directing him to provide cash security for the amount mentioned therein. The petitioner is challenging the same. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P5. The appropriate authority under the Act shall complete the enquiry and proceedings pursuant to Ext. P5 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 shall be dealt with in accordance with the final orders to be passed. The bank guarantee may be either of the consigner or consignee. Sd/- S. Siri Jagan, Judge. Tds/