IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 WP(C).No. 33230 of 2011(C) ---------------------------------------- PETITIONER(S): ------------------------ GYPSUM STRUCTURAL INDIA PVT. LTD., PLOT NO.170,F.J.E, PATPARGANJ INDUSTRIAL ESTATE, DELHI-110092, REP. BY ITS ASSISTANT MANAGER AND AUTHORISED SIGNATORY WASSIM AHAMMED. BY ADV. SRI.B.PRAMOD RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR.678 624. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR- 678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR- 678 624. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.33230/2011 APPENDIX PETITIONER(S) EXHIBITS P1:- COPY OF WORK ORDER DATED 24/2/2011 ISSUED TO THE PETITIONER. P2:- COPY OF THE COMMERCIAL INVOICE DATED 9/9/2011. P3:- COPY OF THE LETTER DATED 2/9/2010 ISSUED TO THE PETITIONER. P4:- COPY OF THE DECLARATION DATED 26/11/2011 ISSUED BY THE PETITIONER. P5:- COPY OF THE NOTICE DATED 27/11/2011 ISSUED BY THE IST RESPONDENT. P6:- COPY OF THE CERTIFICATE OF OWNERSHIP DATED 30/11/2011 ISSUED BY THE PETITIONER. RESPONDENTS' EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33230 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 13th day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P5 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P5 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P5. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P5 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/