IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 31313 of 2011(L) ---------------------------------------- PETITIONER(S): ------------------------ M/S. METHODEX SYSTEM LIMITED., 28/733-B (G/F)K.P.VALLON ROAD, COCHIN - 682 020, REPRESENTED BY IT'S GENERAL SALES MANAGER MR. NINAN CHACKO. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. ASSISTANT COMMISSIONER(ASSMNT), SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM - 682 011. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR - 689 121. 4. SUB INSPECTOR OF POLICE, CHANGANNUR POLICE STATION, CHENGANNUR - 689 121. R1 T R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31313/2011 L APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICES NO.KR/OP/12/0174 DTD. 08/11/2011 ISSUED BY THE PETITIONER TO STATE BANK OF INDIA KADAPPAKADA BRANCH. P1A: COPY OF THE INVOICE NO.KRR/RS/12/0450 DTD. 08/11/2011 ISSUED BY THE PETITIONER TO MOTHOOT FINANCE CORPORATION, THIRUVANANTHAPURAM. P1B; COPY OF THE INVOICE NO.KR/RS/12/0451 DTD. 08/11/2011 ISSUED BY THE PETITIONER TO KERALA INFO ONLINE COMPANY LTD., THIRUVANANTHAPURAM. P2: COPY OF THE RETAIL INVOICE NO.4661 DTD. 08/11/2011 OF THE TELCO AUTOMOBILES SHOWING THE GOODS PURCHASED FOR THE VEHICLE NO.KL-17D 3128 AND THE REPAIRING AUTOMOBILE BILL ISSUED FROM SREE LAKSHMI AUTOMOBILES DTD. 9/11/2011 SPECIFYING THE VEHICLE NO.KL 17 D 3128. P2A: COPY OF THE REPAIRING AUTOMOBILE BILL ISSUED FROM SREE LAKSHMI AUTOMOBILES DTD. 9/11/2011 SHOWING THE REPAIRING TO THE VEHICLE NO.KL17 D 3128. P3: COPY OF THE DETENTION NOTICE NO.OR 813/2011-2012 DTD. 10/11/2011 IN FORM NO.17 A UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31313 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the 3rd respondent on allegation of attempt to evade tax. Ext.P3 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P3 till the proceedings pursuant to Ext.P3 is completed. The petitioner is challenging Ext.P3 and seeks release of the goods unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 3rd respondent to release the goods to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings W.P.(C)No.31313 of 2011 -2- pursuant to Ext.P3, 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/