IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25768 of 2011(U) -------------------------------------- PETITIONER: ------------------- KISHORE BAGAI TRANSPORT PRIVATE LIMITED, BYE PASS ROAD,KUTTANALLUR,THRISSUR 680 014, REPRESENTED BY ITS BRANCH MANAGER,T.SREEKUMAR. BY ADV. SRI.C.K.SREEJITH. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE INSPECTOR,SQUAD NO.3, COMMERCIAL TAXES,MATTANCHERRY,MINI CIVIL STATION, ALUVA- 680 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.3, COMMERCIAL TAXES,MATTANCHERRY,MINI CIVIL STATION, ALUVA- 680 001. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST,WALAYAR- 678 624. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST,WALAYAR- 678 624. 5. THE GOVERNMENT OF KERALA, REPRESENTED BY SECRETARY TO THE GOVERNMENT,DEPARTMENT OF COMMERCIAL TAXES,THIRUVANANTHAPURAM- 695 001. R1 TO R5 BY GOVT. PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.25768/2011-U: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1: TRUE COPY OF THE DELIVERY CHALLAN NO.10070 DATED 30/8/2011. EXHIBIT P2: THE TRUE COPY OF THE DOCKET BEARING NUMBER 4989 DATED 1/9/2011. EXHIBIT P3: THE TRUE COPY OF THE DELIVERY CHALLAN BEARING NO.10072 DATED 1/9/2011. EXHIBIT P4: TRUE COPY OF THE DOCKET BEARING NUMBER 53725 DATED 2/9/2011 EXHIBIT P5: TRUE TRUE COPY OF THE LETTER 7/9/2011 EXHIBIT P6: THE TRUE COPY OF THE DOCKET BEARING NUMBER 058720. EXHIBIT P7: THE TRUE COPY OF THE NOTICE U/S 47(2) EXHIBIT P8: THE TRUE COPY OF THE REPRESENTATION DATED 22/9/11 EXHIBIT P9: THE TRUE COPY OF THE REPRESENTATION DT.25/9/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 25768 of 2011 ================== Dated this the 29th day of September, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner have been detained as per Ext.P7 notice under the Kerala Value Added Tax Act on allegations of attempt to evade tax. According to the petitioner, the petitioner has not attempted to evade tax. He, therefore, seeks a direction to the respondents to release the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that the reasons stated in Ext.P7 would go to show that there is every reason to suspect evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: On the petitioner furnishing cash security for 50% of the amounts stated in Ext.P7 and furnishing a bank guarantee for the balance amount, the 1st respondent shall release the goods and vehicle to the petitioner. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P7, 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. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge