IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21617 of 2011(B) ---------------------------------------- PETITIONER(S): ------------------------- TEBMA SHIPYARDS LTD., DOCK HOUSE BUILDING COCHIN SHIPYARD PREMISES, KOCHI, REPRESENTED BY ITS VICE PRESIDENT (PROJECTS), N. MURALEEDHARAN NAIR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. SALES TAX INSPECTOR, SALES TAX CHECK POST WALAYAR, PALAKKAD DISTRICT. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, TRIVANDRUM. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21617 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE INTIMATION GIVEN BY THE 1ST RESPONDENT DATED 19/05/2006. EXT.P2: COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER, ISSUED BY THE 1ST RESPONDENT DATED 27/06/2007. EXT.P3: COPY OF THE PURCHASE ORDER NO.K.10005272 DATED 19/05/2011 WITH THE CONSIGNOR. EXT.P4: -DO- -DO- NO.K10005273 DATED 19/05/2011. EXT.P5: COPY OF THE TAX INVOICE ACCOMPANIED WITH THE CONSIGNMENT NO.158/11-12 DATED 27/07/2011. EXT.P6: COPY OF THE -DO- -DO- NO.159/11-12 DATED 27/07/2011. EXT.P7: COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 47(2) DATED 04/08/2011. EXT.P8: COPY OF THE CIRCULAR NO.50 OF 2006 ISSUED BY THE 3RD RESPONDENT. EXT.P9: COPY OF THE CIRCULAR NO.21 OF 2007 ISSUED BY THE 3RD RESPONDENT DATED 05/05/2007. EXT.P10: COPY OF THE JUDGMENT DATED 17/03/2008 IN WP(C) NO. 9060/2008. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 21617 of 2011 ================== Dated this the 10th day of August, 2011 J U D G M E N T The petitioner challenges detention of the petitioner's goods and vehicle alleging attempt to evade tax. The 2nd respondent has issued Ext.P7 notice directing the petitioner to furnish cash security for the amounts covered by Ext.P7. The petitioner is challenging the same. The petitioner submits that the petitioner has not attempted to evade tax. He further submits that in a similar situation, by Ext.P10 judgment, this Court directed release of the goods on furnishing a bond without sureties. The petitioner seeks the very same relief in this writ petition also. 2. The learned Government Pleader opposes the same. According to him, there are sufficient reasons to suspect evasion of tax, which has been recorded in Ext.P7. He further submits that the very fact that after obtaining Ext.P10 judgment, the petitioner continues to repeat the same demeanour would go to show that the petitioner cannot be trusted any more. 3. In view of the above circumstances, I had asked the learned counsel for the petitioner as to whether the petitioner is prepared to furnish either bank guarantee for the whole amount or cash security for at least 50% of the amount covered by Ext.P7. The w.p.c.21617/11 2 learned counsel for the petitioner today submits that the petitioner is not in a position to furnish any security without permission of the Board of Directors of the company. In the above circumstances, this writ petition is disposed of with a direction to the appropriate authority under the Act to complete proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge