IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 30621 of 2011(C) --------------------------------------- PETITIONER(S): -------------------------- REETHA BENNY,M/S.UNITED ENTERPRISES, IX/565, G&E,THIRUVALLOOR ROAD, WEST KADUNGALLOOR, PIN- 683 110. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST,WALAYAR PIN -678 625. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES CHECK POST, WALAYAR.PIN- 678 625. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, NORTH PARAVOOR, PIN- 683 513. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30621/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32150972777 DATED 21.01.2011. EXHIBIT P2. TRUE COPY OF THE INVOICE NO.077 DATED 01.10.2011 ISSUED BY THE M/S.SREE AYYAPPA CASTINGS,MANICKAM PALAYAM, COIMBATORE TO THE PETITIONER. EXHIBIT P2A. TRUE COPY OF THE INVOICE NO.078 DATED 11.10.2011 ISSUED BY THE M/S.SREE AYYAPPA CASTINGS,MANICKAM PALAYAM, COIMBATORE TO THE PETITIONER. EXHIBIT P2B. TRUE COPY OF THE INVOICE NO. 079 DATED 17.10.2011 ISSUED BY THE M/S.SREE AYYAPPA CASTINGS,MANICKAM PALAYAM, COIMBATORE TO THE PETITIONER. EXHIBIT P2C. TRUE COPY OF THE INVOICE NO.1 DATED 29.10.2011 ISSUED BY THE M/S.JAISON CASTINGS,MANICKAM PALAYAM, COIMBATORE TO THE PETITIONER. EXHIBIT P3. TRUE COPY OF THE INVOICE NO.196 DATED 09.11.2011 ISSUED BY THE PETITIONER IN FORM 8B. EXHIBIT P3A. TRUE COPY OF THE INVOICE NO.197 DATED 09.11.2011 ISSUED BY THE PETITIONER IN FORM 8B. EXHIBIT P3B. TRUE COPY OF THE INVOICE NO.198 DATED 09.11.2011 ISSUED BY THE PETITIONER IN FORM 8B. EXHIBIT P4. TRUE COPY OF THE PAGE OF THE WEBSITE OF KERALA COMMERCIAL TAXES. EXHIBIT P5. TRUE COPY OF THE RETURN FILED BY THE PETITIONER. EXHIBIT P6. TRUE COPY OF THE INVOICE NO.3 DATED 11.11.2011 ISSUED BY M/S.JAISON CASTINGS, MANICKAM PALAYAM, COIMBATORE TO THE PETITIONER. EXHIBIT P7. TRUE COPY OF THE NOTICE NO.VC/OR NO.885/4 DATED 12.11.2011 ISSUED BY THE IST RESPONDENT. EXHIBIT P8. TRUE COPY OF THE REPLY DATED 12.11.2011 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT P9. TRUE COPY OF THE CONFIRMATION LETTER ISSUED BY THE CONSIGNER TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ sts P.S.TO.JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30621 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 23rd day of November, 2011. J U D G M E N T Goods belonging to the petitioner with vehicle have been detained on allegation of attempt to evade tax. The allegation is that the petitioner has tried to pass off burner frames as non- malleable castings, rates of tax for which is different. The petitioner asserts that goods are non-malleable castings, whereas the learned Government Pleader, on behalf of the respondents, would contend that the same are burner frames. 2. I have considered the rival contentions in detail. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 1st respondent shall retain a sample of the goods transported for the purpose of deciding the identity of the goods in adjudication proceedings. The same shall be examined by an expert and the sample shall form part of the records of the case to be retained till the entire proceedings are over, including appeal proceedings, if any. While deciding the matter, the opinion of the expert on the classification of the goods shall be appropriately considered. During the pendency of the adjudication, the goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount demanded under Ext.P7 and furnishing a simple bond without sureties for the balance. The appropriate authority under the W.P(C) No. 30621 of 2011 -: 2 :- Kerala Value Added Tax Act shall complete the proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished shall be dealt with in accordance with the orders to be passed pursuant to Ext.P7. Sd/- S. Siri Jagan, Judge. Tds/