IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26055 of 2011(F) ---------------------------------- PETITIONER(S): ------------------- COCHIN CEMENTS LTD., MAVELLOOR (P.O.) KOTTAYAM. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, FRANCIS XAVIER, PLANT HEAD, COCHIN CEMENTS LTD., KOTTAYAM BY ADV. SRI.S.ABU BAKER KUNJU RESPONDENT(S): --------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PIN - 678 625. REPRESENTED BY THE JOINT COMMISSIONER (LAW) COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 26055/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE DELIVERY NOTE NO.CTVF 448233 DATED 24/09/2011 OF CT DEPARTMENT. P2: COPY OF THE FORM 8F OF THE PETITIONER DATED 24/09/2011. P3: COPY OF THE PURCHASE RETURN INVOICE NO.5984 DATED 24/09/2011. P4: COPY OF THE INVOICE NO.003128 DATED 31/01/2011 OF IPC PACKAGING COMPANY PVT. LTD. P5: COPY OF THE NOTICE NO. IN OR 296/N/11-12 DATED 25/09/2011. P6: COPY OF THE REPLY OF THE PETITIONER DATED 26/09/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.26055 OF 2011 ---------------------------------------------- Dated this the 30th day of September, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P5 notice directing the petitioner to give security deposit for the amounts covered by Ext.P5. The petitioner submits that there is no attempt to evade tax. The petitioner seeks 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. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P5 and furnishing a simple bond without sureties for the balance amount covered by Ext.P5. The appropriate authority under the Act shall complete proceedings W.P.(C)No.26055/11 2 pursuant to Ext.P5, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.26055/11 3