IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH SEPTEMBER 2011 / 28TH BHADRA 1933 WP(C).No. 24381 of 2011(W) -------------------------- PETITIONER(S): --------------- 1. M/S.METRO INTERNATIONAL CARDIAC CENTRE PVT. LTD., THONDIYAD BYE PASS ROAD, CALICUT. REPRESENTED BY ITS MANAGING DIRECTOR DR. P.P.MOHAMMED MUSTAFA. 2. THYSSENKRUPP ELEVATORS(IDNA) PVT.LTD., 429, FUNCTIONAL INDUSTRIAL ESTATE PALPARGANJ DELHI-110092 AND BRANCHES AT 53/2088 GROUND FLOOR, SREEPARVATHY, NEAR KANAKALAYA BANK, WEST HILL POST CALICUT-673005. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR SQUAD NO.VI, COMMERCIAL TAXES DEPARTMENT, KASARGOD-671001. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24381/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE BUILDING PERMIT DT.14-03-2008. EXT.P2 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE SECOND PETITION. DT. 31-5-2007. EXT.P3 TRUE COPY OF INVOICE NO.16110 DT. 12-08-2011. EXT.P3(A) TRUE COPY OF INVOICE NO.16111 DT. 12-08-2011. EXT.P3(B) TRUE COPY OF INVOICE NO.16112 DT. 12-8-2011. EXT.P4 TRUE COPY OF FORM NO.16 DECLARATION. EXT.P5 TRUE COPY OF NOTICE ISSUED BASED ON INVOICE 16110. EXT.P5(A) TRUE COPY OF NOTICE ISSUED BASED ON INVOICE 16111. EXT.P5B TRUE COPY OF NOTICE ISSUED BASED ON INVOICE 16112. EXT.P6 TRUE COPY OF THE ORDER NO. C2-41906/10/CT DT.3-12-10 OF COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. EXT.P7 TRUE COPY OF THE CLARIFICATION IN RESPECT OF INTERSTATE SALE. EXT.P8 TRUE COPY OF THE REPLY TO THE RESPONDENT DATED 26-8-11. EXT.P9 TRUE COPY OF CERTIFICATE FROM THE VILLAGE OFFICER. P10. COPY OF THE INTIMATION DTD.2.9.11. P11. COPY OF THE REPLY SENT BY P1. P12. COPY OF THE PURCHASE ORDER DTD.2.5.11. P13. COPY OF THE WORK ORDER DTD.2.5.11. P14. COPY OF THE SERVICE TAX RETURN FILED BY P2. P15 COPY OF THE STATEMENT OF TURNOVER. P16. COPY OF THE RETURN FILED FOR JANUARY, 2010. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24381 of 2011 ================== Dated this the 19th day of September, 2011 J U D G M E N T The petitioners' goods and vehicle were detained on allegations of attempt to evade tax by issuing Exts.P5, P5A and P5B notices directing the petitioners to give security deposit for the amounts covered by Exts.P5, P5A and P5B. The petitioners submit that there is no attempt to evade tax. The petitioners seek release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: The petitioners shall deposit 50% of the amounts covered by Exts.P5, P5A and P5B or furnish bank guarantee for the said amount and furnish a simple bond without sureties for the balance amount. The bond may be executed jointly by the consignor and the consignee. The cash deposit or the bank guarantee shall be furnished by either of them. On complying with the above directions, the goods and the vehicle shall be released to the petitioners. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P5, P5A and P5B, as expeditiously as possible, at any rate, within three months w.p.c.24381/11 2 from the date of receipt of a certified copy of this judgment. The security furnished by the petitioners 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