IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 21ST NOVEMBER 2011 / 30TH KARTHIKA 1933 WP(C).No. 30996 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------- SHRI.SUNIL JOSE, PROPRIETOR,M/S.R.R.AGENCIES, 31/998 F4, MENOM PARAMBIL PLAZA, SUBHASH CHANDRA BOSE ROAD, VYTTILA, COCHIN-682 019. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, ARYANKAVU.PIN-691 316. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,2ND CIRCLE, THRIPUNITHURA.PIN-682 305. 3. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30996/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE DATED 31/05/2008, UNDER THE KERALA VALUE ADDED TAX AND UNDER THE CENTRAL SALES TAX ACTS IN FORM NO.4 ISSUED BY 2ND RESPONDENT, TO THE PETITIONER. P2 COPY OF THE REGISTRATION CERTIFICATE IN FORM NO.D DATED 12/01/2007, ISSUED UNDER THE TAMIL NADU VALUE ADDED TAX ACT, 2006. P3 COPY OF THE DEALERSHIP CERTIFICATE VALID UP TO 31/03/2012 ISSUED TO THE PETITIONER'S THIRUNALVELI BRANCH BY MAHINDRA COMPANY FOR THEIR DIESEL GENERATOR SETS FOR THE YEAR 2011-12. P4 COPY OF THE DELIVERY NOTE NO.004 DATED 16/11/2007 FOR STOCK TRANSFER OF 6 NOS.OF 5KVA DIESEL GENERATOR SETS RAISED BY THE PETITIONER'S THIRUNALVELI BRANCH ON COCHIN BRANCH. P4(A) COPY OF THE STOCK TRANSFER INVOICE NO.001 DATED 16/11/2011, RAISED BY THE PETITIONER'S THIRUNALVELI BRANCH, FOR TRANSFERRING 6 NOS.OF 5KVA DG SETS, ACCOMPANIED WITH EXT.P4. P5 COPY OF THE NOTICE NO.OR 1956/11-12 DATED 17/11/2011, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER, THROUGH THE DRIVER OF TRANSPORT VEHICLE, U/S.47(2) OF THE KERALA VALUE ADDED TAX ACT. P6 COPY OF THE REPLY DATED 18/11/2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P7 COPY OF THE CIRCULAR NO.30/2008 DATED 01/07/08 ISSUED BY THE 3RD RESPONDENT, WHICH IS BINDING UPON 1ST RESPONDENT. P8 COPY OF THE DECISION OF THIS HON'BLE COURT, AS REPORTED IN (2000) 8 KTR 244(KER) IN M/S. RASAL TRADE LINKS VS.SALES TAX INSPECTOR AND ORS. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30996 of 2011 ---------------------------------------------- Dated this the 21st day of November, 2011 JUDGMENT The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P5 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 covered by Ext.P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, 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