IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 22104 of 2011(K) ----------------------------------------- PETITIONER(S): ------------------------ BEST GRANITES, A FIRM REPRESENTED BY ITS MANAGING PARTNER, P.K.JALEEL, KADANGODE, THIPPILISSERY PO, 680 519, THRISSUR DISTRICT. BY SRI.P.K.SURESH KUMAR, SENIOR ADVOCATE, BY ADV. SRI. K.P.SUDHEER, SMT. N.P.ASHA. RESPONDENT(S): --------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM, KOCHI - 682 018. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECKPOST, WALAYAR - 678 624. 3. COMMERCIAL TAX OFFICER - I, WADAKKANCHERRY - 680 623. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.22104/2011 K APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION DTD. 30/03/2010 ISSUED TO THE PETITIONER. P2: COPY OF REQUEST DTD. 11/07/2011 SUBMITTED BY THE PETITIONER. P3: COPY OF CERTIFICATE DTD. 19/07/2011 ISSUED BY THE 3RD RESPONDENT. P4: COPY OF TAX INVOICE AND CONSIGNMENT NOTE DTD. 4/08/2011 ISSUED BY SANDVIK ASIA PRIVATE LIMITED, PUNE. P5: COPY OF NOTICE NO.OR 410/2011-12 DTD. 9/08/2011 ISSUED BY THE 1ST RESPONDENT. P5(A): COPY OF ILLEGIBLE PORTION IN EXT.P5. P6: COPY OF CERTIFICATE DTD. 10/08/2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 22104 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 12th day of August, 2011 J U D G M E N T The goods and vehicle of the petitioner has been detained on allegation of attempt to evade tax. Ext.P5 notice has been issued directing the petitioner to furnish security for the amount covered by Ext.P5. According to the petitioner, the discrepancies noted has been sufficiently explained in Ext.P6 certificate issued by the Commercial Tax Officer-I, Wadakkanchery. The petitioner therefore seeks release of the goods and vehicle, unconditionally. The learned Government Pleader opposes the prayers. According to him, as is clear from Ext.P5 notice itself, there are sufficient circumstances for suspecting attempt to evade tax. It is also pointed out that, the petitioner paid only 2% tax. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods W.P.(C)No. 22104 of 2011 -2- and vehicle to the petitioner, on the petitioner furnishing a simple bond without sureties for the amounts 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 by the appropriate authority. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/