IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28158 of 2011(T) -------------------------- PETITIONER(S): ---------------------- DIGILIFE DISTRIBUTIONS & MARKETING SERVICES LTD, MIDLAND AREANA, 4/84, MAROTTICHUVADU JUNCTION, 4, EDAPPALLY, EDAPPALY-682 024, REPRESENTED BY A.M. KISHORE AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------ THE INTELLIGENCE INSPECTOR, SQUAD-1,COMMERCIAL TAXES,ERNAKULAM-682 016. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 28158 of 2011(T) --------------------------------------- APPENDIX --------------- PETITIONER(S) EXHIBITS -------------------------------------- EXHIBIT P1. TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 10/8/2011. EXHIBIT P2. TRUE COPY OF THE STOCK TRANSFER INVOICE DATED 13/08/2011. EXHIBIT P3. TRUE COPY OF THE NOTICE DATED 3/10/2011 ISSUED BY THE RESPONDENT. EXHIBIT P4. TRUE COPY OF THE LETTER DATED 18/10/2011 OF THE COURIER TO THE PETITIONER. EXHIBIT P5. TRUE COPY OF THE REPLY DATED 18/10/2011 GIVEN TO THE RESPONDENT. EXHIBIT P6. TRUE COPY OF THE REPLY TO THE NOTICE DATED 18/10/2011 ENCLOSING FORM 8 FA. RESPONDENTS' EXHIBITS : NIL ----------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 28158 of 2011 ================== Dated this the 24th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amount covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P3 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner 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