IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33800 of 2011(Y) ---------------------------------- PETITIONER(S): ------------------- C.K. ABDUL KHADER, M/S.CHANGANCHERIL VENEERS, THANDAKAD, MUDICKAL P.O., PERUMBAVOOR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI. V.K. SHAMSUDHEEN RESPONDENT(S): -------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.I, O/O. OF THE INSPECTING ASSISTANT COMMISSIONER, INTELLIGENCE, COMMERCIAL TAXES, KOZHIKODE - 673 006. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 33800/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE DATED 14/12/2011. P2: COPY OF THE DELIVERY NOTE NO.0724774 DATED 14/12/2011. P3: COPY OF THE NOTICE ISSUED BY RESPONDENT U/S.47(2) OF THE KVAT ACT DATED 15/12/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33800 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 16th day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P3 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P3 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount covered by Ext.P3 and furnishing a simple bond for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P3 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. S. Siri Jagan, Judge. Tds/