IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29012 of 2011(B) --------------------------------- PETITIONER(S): ------------------- ROCKY CRANE HIRING COMPANY PVT.LTD., DOOR NO.VII/371 B2,TRANQUIL TOWER PROJECT, SEAPORT-AIRPORT ROAD, KAKKANADU 682 030, REP.BY ITS MANAGING DIRECTOR JULIUS RUBEN. BY SRI.GEORGE THOMAS (MEVADA), SENIOR ADVOCATE ADV. SRI.MANU GEORGE KURUVILLA RESPONDENT(S): -------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD,PIN 678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 29012/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF PURCHASE INVOICE DATED 21/07/2011. P2: COPY OF THE DELIVERY REPORT OF THE IDBI BANK. P3: COPY OF THE DELIVERY REPORT OF THE IDBI BANK. P4: COPY OF THE BILL OF LADING P5: COPY OF THE BILL OF ENTRY. P6: COPY OF THE FORM 16 DECLARATION. P7: COPY OF THE FORM 17 A NOTICE DATED 25/10/2011. P8: COPY OF THE REPLY FILED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29012 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing Ext.P7 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P7 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P7, as expeditiously as W.P.(C)No. 29012 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/