IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28030 of 2011(C) -------------------------- PETITIONER(S): ----------------------- M. ALI, TOBACCO MERCHANT, 26/42, BIG BAZAR, PALAKKAD - 678001 BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, PALAKKAD – 678001 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES DEPARTMENT, KUNHIPPALLY, KOZHIKODE DIST.-673001 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28030 of 2011(C) APPENDIX: PETITIONER'S EXHIBITS: EXT.P1: COPY OF RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P(a): COPY OF RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P2: COPY OF INVOICE No.22 OF N. GANGHATHARAN. EXT.P2(a): COPY OF INVOICE No.41 OF N. THEANMOLY. EXT.P2(b): COPY OF INVOICE No.30 OF M. NATARAJAN. EXT.P2(c): COPY OF INVOICE No.44 OF N. THEANMOLY. EXT.P2(d): COPY OF INVOICE No.50 OF N. DURAISAMY. EXT.P2(e): COPY OF INVOICE No.1 OF T. SELVARAJ. EXT.P2(f): COPY OF INVOICE No.22 OF M. THIRUMOORTHY. EXT.P3: COPY OF INVOICE No.70 OF THE PETITIONER. EXT.P4: COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. EXT.P4(a): COPY OF THE RELEVANT PAGE OF MALAYALA MANORAM DAILY. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.A TO JUDGE. Kp/ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28030 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 21st day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P4 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P4 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 25% of the amount demanded and furnishing a self bond for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 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 as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/