IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26265 of 2011(G) ----------------------------------------- PETITIONER(S): ------------------------- SAFE DEVELOPMENT ALMS TRUST (REGD.), KARUNA HOSPITAL COMPLEX, MELAMURI, PALAKKAD, REPRESENTED BY P.V.HASAN, MANAGING TRUSTEE CUM CHAIRMAN. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD - 678 624. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.26265/2011 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF LETTER OF PERMISSION ISSUED BY THE GOVT. OF INDIA DTD.20/09/2006. P2: COPY OF PROCEEDINGS OF UNIVERSITY OF CALICUT GRANTING AFFILIATION TO PETITIONER'S MEDICAL COLLEGE DTD. 04/03/2008. P3: COPY OF PETITIONER'S LETTER TO SIEMENS LTD. DTD. 03/08/2011. P4: COPY OF LETTER AND PROFORMA INVOICE OF SIEMENS LTD. DTD. 03/08/2011. P5: COPY OF PURCHASE ORDER PLACED BY PETITIONER ON SIEMENS LTD. DTD. 03/08/2011. P5(A): COPY OF ORDER PLACED BY PETITIONER ON SIEMENS LTD FOR INSTALLATION OF THE EQUIPMENT DTD. 03/08/2011. P6: COPY OF INVOICE OF SIEMENS LTD. DTD.22/09/2011. P7: COPY OF NOTICE ISSUED BY THE RESPONDENT ON DETAINING THE CONSIGNMENT DTD. 27/09/2011. P8: COPY OF PETITIONER'S LETTER TO RESPONDENT DTD. 27/09/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26265 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of October, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P7 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.P7 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P7, as expeditiously as W.P.(C)No.26265 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/