IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27670 of 2011(G) ---------------------------------------- PETITIONER(S): ------------------------ MOHAMMED NOOR, MANAGING PARTNER, M/S.ASI REFINARY, MAMBRA, PIRAYIRI VILLAGE, KODUNTHIRAPULLY POST, PALAKKAD-678 004. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-PIN- 678 624. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-PIN-678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-PIN- 678 624. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27670/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 THE TRUE COPY OF THE CERTIFICATE ISSUED THE CONCERN. EXT.P2 THE TRUE COPY OF THE INVOICE NO.27 DATED 14/10/2011. EXT.P3 THE TRUE COPY OF THE INVOICE NO.28 DATED 14/10/2011. EXT.P4 THE TRUE COPY OF THE NOTICE U/S.47(2) OF KVAT ACT BEARING NO.OR.344/A/11-12 DATED 14/10/2011. EXT.P5 THE TRUE COPY OF THE NOTICE BEARING NO.OR.345/A/11-12 DATED 14/10/2011 U/S.47(2) OF KVAT ACT. EXT.P6 THE TRUE COPY OF THE COVERING LETTER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.27670 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2011 J U D G M E N T The petitioner's goods and vehicles have been detained on allegation of attempt to evade tax by issuing by Exts.P4 & P5 notices demanding security for the amount covered by the notices. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods and vehicles 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 and vehicles covered by Exts.P4 & P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Exts.P4 & P5. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P4 & P5, W.P.(C)No.27670 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/