IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 34207 of 2011(A) ----------------------------------- PETITIONER(S): ----------------------- MAQUET MEDICAL INDIA PVT.LTD., OLD NO.27, NEW NO.57 A, GROUND FLOOR, ZUBI MANOR, 7TH AVENUE, ASHOK , CHENNAI - 600 083. REPRESENTED BY PRABHAT RASTOGI CHIEF FINANCIAL OFFICER. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): -------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 693 576 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG WP(C).No. 34207 of 2011(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE LETTER FROM M/S.CARITAS HOSPITAL TO THE PETITIONER. EXT.P2 : COPY OF THE STOCK TRANSFER NOTE DATED 01.12.2011. EXT.P3 : COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM NO.16. EXT.P4 : COPY OF THE NOTICE IN FORM NO.17A ISSUED BY THE RESPONDENT U/S.47(2) OF THE KVAT ACT. RESPONDENT'S EXHIBITS - NIL /TRUE COPY/ P.A.TO JUDGE DG S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34207 of 2011 ---------------------------------------------- Dated this the 21st day of December, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P4 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, 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. S. SIRI JAGAN, JUDGE acd