IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 11TH AUGUST 2011 / 20TH SRAVANA 1933 WP(C).No. 21887 of 2011(I) ------------------------------------- PETITIONERS: --------------------- 1. MRS.SAJINA MUNEER,W/O.MUNEER,THASHKAND, CIVIL STATION(P.O),KANNUR-02. 2. K.C.ISMAIL,S/O.KHADAR, KATHIROOR (P.O),THALASSERY,KANNUR. 3. THYSEENKRUPP ELEVATORS (INDIA) PVT. LTD. 429,FUNCTIONAL INDUSTRIAL ESTATE,PALPARGANJ, DELHI- 110 092, REP.BY MURALEEDHARA KAIMAL.B, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR. RESPONDENT: ---------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,BANGARA, MANJESHWAR - 671 323. BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.21887/2011-I: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE BUILDING PERMIT DTD. 22/06/2010. EXT.P.2: COPY OF THE INVOICE TOGETHER WITH DELIVERY CHALLAN AND PACKING LIST DTD 20/07/2011. EXT.P.3: COPY OF THE NOTICE DTD. 25/07/2011. EXT.P.4: COPY OF THE REPLY DTD. 05/08/2011. EXT.P.5: COPY OF THE FORM 16 DECLARATION DTD 28/06/2011. EXT.P.6: COPY OF THE CERTIFICATE ISSUED BY THE VILLAGE OFFICER, DTD. 28/07/2011. EXT.P.7: COPY OF THE NOTICE (REVISED) DTD. 28/07/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 21887 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of August, 2011 J U D G M E N T The petitioners 1 & 2 have purchased a lift for installation in a building being constructed by them for which they have obtained a building permit. The same have been consigned by the 3rd petitioner to the petitioners 1 & 2. That has been detained by the respondent on allegation of attempt to evade tax by issuing Exts.P3 & P7 notices demanding security for the amounts covered by Exts.P3 & P7 pending further proceedings. The petitioners submit that, there is absolutely no reason to suspect attempt to evasion of tax in so far as the consignment is intended as a lift consigned in parts to be installed in a building under construction, for which there is sufficient proof. Therefore the petitioners seek release of the goods unconditionally. 2. This is opposed by the learned Government Pleader who submits that as is evidenced from the notices W.P.(C)No. 21887 of 2011 -2- issued, there are sufficient reasons to suspect evasion of tax. He submits that even if this Court is inclined to release the goods the same shall only be on sufficient security since the consignees are not registered dealers. 3. Having heard both sides, I am of opinion that, since the 3rd petitioner has a branch in Kerala and the 3rd petitioner is a registered dealer in Kerala, the consignment can be released to the petitioners 1 & 2 on all the three petitioners together furnishing a bond for the amount covered by Exts.P3 & P7. Accordingly the writ petition is disposed of with the following directions: The goods covered by Exts.P3 & P7 shall be released to the petitioners on all the three petitioners together furnishing a simple bond without sureties for the amount covered by Exts.P3 & P7. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3 & P7, 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 W.P.(C)No. 21887 of 2011 -3- 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/