IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH AUGUST 2011 / 13TH SRAVANA 1933 WP(C).No. 21287 of 2011(I) --------------------------------------- PETITIONER(S): ------------------------- M/S.GANDHIMATHI APPLIANCES LTD., BUTTERFLY TOWERS, SALIM RAJAN ROAD, GANDHI NAGAR, ERNAKULAM, KOCHI-17, REPRESENTED BY ITS AUTHORIZED SIGNATORY, THANKACHAN P.JOSEPH. BY ADVS. SRI.V.P.SUKUMAR, SRI.BEJOY CHERIYAN. RESPONDENT(S): --------------------------- INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, IDUKKI AT NEDUNKANDAM-685 553. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.21287/2011 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE NO.D-0975 DTD. 30/07/2011. P2: COPY OF THE INVOICE NO.D-0976 DTD. 20/07/2011. P3: COPY OF THE INVOICE NO.D-0979 DTD. 30/07/2011. P4: COPY OF THE NOTICE DTD. 02/08/2011 ISSUED TO THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 21287 of 2011 ================== Dated this the 4th day of August, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner have been detained as per Ext.P4 notice on allegation of attempt to evade tax directing the petitioner to deposit the amount stated therein as a condition for release of the goods and vehicle pending further proceedings. According to the petitioner, the petitioner has not attempted to evade tax. He, therefore, seeks a direction to the respondent to release the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that the reason stated in Ext.P4 would go to show that there is every reason to suspect evasion of tax. 3. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and vehicle on the petitioner depositing 50% of the amount covered by Ext.P4 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, 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