IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 26685 of 2011(I) --------------------------------------- PETITIONER(S): ------------------------ R. AYYAPPAN, SALES EXECUTIVE OFFICER, SOUTH KERALA REGION, PARAMESWARA TRADING, 16-TARACHAND DUTTA STREET, 4TH FLOOR, KOLKOTTA-73, RESIDING AT VASANTHA VIHAR, LAKSHMI NADA, KOLLAM. BY ADV. SRI.T.V.GEORGE RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PIN-678 624. 2. SEASON READYMADE WEAR, KOTTIYAM P.O., KOLLAM, PIN-691 571. 3. SIMLA, PARIPPALLY P.O., KOLLAM-691 574. R1 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. R2 & R3 BY ADV. SMT.DENNIS VARGHESE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 26685 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER DTD.28.5.2007. EXHIBIT P2- TRUE COPY OF INVOICE NO.113 DTD.21.6.2011. EXHIBIT P3- TRUE COPY OF INVOICE NO.112 DTD.21.6.2011. EXHIBIT P4- TRUE COPY OF DEMAND NOTICE DTD.30.6.2011. EXHIBIT P5- TRUE COPY OF DEMAND NOTICE DTD.30.6.2011. EXHIBIT P6- COPY OF THE CONSENT LETTER DATED 11/10/2011 ISSUED BY SEASON READY WEAR, KOTTIYAM, KOLLAM. EXHIBIT P7- COPY OF THE CONSENT LETTER DATED 11/10/2011 ISSUED BY SIMLA, PARIPPALLY. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26685 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T Certain goods consigned by the petitioner to respondents 2 & 3 have been detained by the 1st respondent under cover of Exts.P4 & P5 issued to respondents 2 & 3 furnishing security on allegations of attempt to evade tax. The petitioner's contention is that, there is no attempt to evade tax. The petitioner further submits that, in view of the detention, the respondents 2 & 3 do not wish to take delivery of the goods and therefore the petitioner may be permitted to take back the goods. 2. The respondents 2 & 3 appear through counsel and submits that they have no objection in releasing the goods to the petitioner. 3. I have heard the learned Government Pleader also. 4. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the W.P.(C)No.26685 of 2011 -2- 1st respondent to release the goods to the petitioner on the petitioner depositing the amount demanded by Exts.P4 & P5 as security for due payment of penalty which may be imposed pursuant to proceedings initiated by Exts.P4 & P5. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings pursuant to Exts.P4 & P5, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed pursuant to Exts.P4 & P5. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/