IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28257 of 2011(F) -------------------------- PETITIONER(S): --------------------- M/S. SIEMENS LIMITED, MEDICAL SOLUTIONS DIVISION, VERNA INDUSTRIAL AREA, GOA 403 722, REPRESENTED BY APPU SURESH, KEY ACCOUNTS MANAGER. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR,PALAKKAD 678 624. 2. INSTITUTE OF RADIOLOGY & IMAGING SCIENCES PVT. LTD., INDIRA GANDHI CO-OPERATIVE HOSPITAL, KADAVANTHRA, KOCHI 682 020. R1 BY GOVERNMENTPLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28257 of 2011(F) --------------------------------------- APPENDIX -------------- PETITONER'S EXHIBITS ---------------------------------- EXT.P1. COPY OF THE PURCHASE ORDER PLACED BY THE 2ND RESPONDENT. EXT.P2. COPY OF PETITIONER'S INVOICE EXT.P3.COPY OF THE LORRY RECEIPT EXT.P4.COPYOF NOTICE ISSUED BY 1ST RESPONDENT U/S. 47(2) of the KVAT ACT. RESPONDENT'S EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A.TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 28257 of 2011 ================== Dated this the 24th day of October, 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 submits 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 petitioner executing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext4, 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-