IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17868 of 2011(G) --------------------------------------- PETITIONER(S): ------------------------ CAK INFRASTRUCTURE PROJECTS PRIVATE LIMITED NIRMAL ARCADE, 5/193, D-4 BY-PASS ROAD, ERANHIPALAM, CALICUT, REPRESENTED BY THE MANAGING DIRECTOR, KUNHIKHADER, S/O.KUNHAMMAD HAJI AGED 43, CHUNGATH HOUSE, KANMANAM P.O., MALAPPURAM DISTRICT, 676 556. BY ADV. SRI.BABU S. NAIR SRI.K.RAKESH RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAX, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN-695 001. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL CHECK POST, KUMILY, IDUKKI, PIN-685 509. R1 & R2 SR BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.17868/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE 'CERTIFICATE OF INCORPORATION' DATED 23/6/09 ISSUED BY THE ASSISTANT REGISTRAR OF COMPANIES TO THE PETITIONER. P2 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT, DATED 20/6/2011. P3 COPY OF THE INVOICE OF THE CONSIGNMENT DATED, 28/6/2011. P4 COPY OF THE DELIVERY NOTE ISSUED BY THE CONSIGNOR. P5 COPY OF THE DECLARATION IN FORM 8F AS CONTEMPLATED UNDER RULE 66 (6) OF THE KERALA VALUE ADDED TAX RULES,2005. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17868 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of July, 2011. J U D G M E N T The petitioner is engaged in the business of installation of water treatment plants. The registered office is in Kozhikode and the factory is at Madurai. On 29.6.2011, one consignment of the petitioner which was intended for installation in Bharath Hospital, Kottayam was intercepted and detained by the 2nd respondent on the ground that there is no date shown in the delivery note and there was no invoice. Therefore, the petitioner was given Ext.P2 notice directing payment of Rs. 1,26,250/- as cash security under section 27(2) of the Kerala Value Added Tax Act. The petitioner is challenging the said proceedings and seeking the following reliefs: “i) Issue a writ of mandamus or any other writs, orders or directions commanding the respondents to release the consignment with the vehicle to the petitioner without an further delay. ii) Issue a writ of mandamus or any other writs, orders or directions commanding the respondent to finalize the enquiry contemplated under section 47(5) and 47(6) of the Kerala Value Added Tax Act expeditiously.” 2. The Government Pleader opposes the same. According to him, the mere fact that the delivery note does not contain any date is sufficient reason for suspecting evasion of tax insofar as it is usually a method by which the evaders use the same delivery note for transporting more than one consignment. Having heard both sides, I dispose of this writ petition with W.P(C) No. 17868 of 2011 -: 2 :- the following directions: The goods and the vehicle in question which have been detained as per Ext. P2 shall be released to the petitioner on the petitioner paying 50% of the demand as per Ext. P2 and providing a bond as security for the balance amount without sureties as provided in the rules. The competent authority under the Act shall complete the proceedings pursuant to Ext. P2 notice as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/