IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 2ND SEPTEMBER 2011 / 11TH BHADRA 1933 WP(C).No. 24004 of 2011(A) --------------------------------------- PETITIONER: ------------------- S.S. GLASS WORLD, 31/1819, MAY FIRST ROAD, THAMMANAM.P.O., KOCHI – 682 032, REPRESENTED BY ITS MANAGING PARTNER STINGLE SEBASTIAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM). RESPONDENT: --------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR, PALAKKAD DISTRICT – 678 625. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.24004/2011-A: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1.A: COPY OF THE INVOICE DTD. 29/08/2011 FOR 500 SHEETS OF GLASS. EXT.P.1.B: COPY OF THE INVOICE DTD. 29/08/2011 FOR 56 SHEETS OF GLASS. EXT.P.2.A: COPY OF THE NOTICE DTD. 30/08/2011 FOR ADVANCE TAX. EXT.P.2.B: COPY OF THE RECEIPT DTD. 31/08/2011 FOR ADVANCE TAX. EXT.P.3: COPY OF THE NOTICE DTD. 30/08/2011 OF THE RESPONDENT UNDER S.47(2). EXT.P.4: COPY OF THE REPLY DTD. 01/09/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.24004 OF 2011 ---------------------------------------------- Dated this the 2nd day of September, 2011 JUDGMENT Goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. Ext.P3 notice has been issued to the petitioner in this regard directing furnishing of cash security for the amount covered by Ext.P3 for release of the goods. That is under challenge in this writ petition. 2. The petitioner submits that the reason for suspecting evasion of tax mentioned in Ext.P3 is that on physical verification of the vehicle, the consignment was found to be float glass whereas in the declaration the dealer claimed it as mirror, which are two separate commodities. The petitioner points out that although in Ext.P4 inadvertently it has been mentioned as mirror, in Exts.P1(a) and P1(b) invoices as also in Ext.P2(b) Advance Tax Utilisation Receipt, it has been specifically mentioned as 'glass'. Therefore, there is no reason to suspect evasion of tax and the petitioner is entitled to release of the goods and vehicle unconditionally, is the contention raised. W.P.(C)No.24004/11 2 3. This is opposed by the learned Government Pleader who points out that the petitioner themselves filed Ext.P4 objection claiming that the goods are mirror. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within 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 W.P.(C)No.24004/11 3 W.P.(C)No.24004/11 4