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. 21905 of 2011(K) --------------------------------------- PETITIONER: ------------------- SNEHA AGENCIES,VIII/458 A, KANIYAMURI, GOVINDAMUTTOM P.O,ALAPPUZHA,REPRESENTED BY ITS PROPRIETOR S.PRATHANAPAN. BY ADV. SRI.B.PRAMOD. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.111, O/O.THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE – 673 018. 2. THE INTELLIGENCE OFFICER,INTELLIGENCE SQUAD NO.III,O/O.THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE – 673 018. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),O/O.THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE – 673 018. R1 TO R3 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.21905/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNDER THE KERALA VALUE ADDED TAX ACT. EXT.P.2: COPY OF THE PURCHASE BILL NO. 3 DTD 03/08/11. EXT.P.3: COPY OF THE PURCHASE BILL.NO.4. DTD. 03/08/11. EXT.P.4: COPY OF THE INVOICE NO. 3/ 03.08.11. EXT.P.5: COPY OF THE DELIVERY NOTE NO. CIVAA NO.3428703 DTD. 03/08/2011. EXT.P.6: COPY OF THE ADVANCE TAX UTILISATION RECEIPT NO.32041238499/2011-12/3 DTD. 03/08/2011. EXT.P.7: COPY OF THE INVOICE NO.4 DTD. 03/08/2011. EXT.P.8: COPY OF THE DELIVERY NOTE NO. CIVAA NO. 3428704 DTD. 03/08/2011. EXT.P.9: COPY OF THE ADVANCE TAX UTILISATION RECEIPT NO. 32041238499/2011-12/4 DTD. 03/08/2011. EXT.P.10: COPY OF THE NOTICE NO.VCR/III/359/11-12 DTD. 04/08/2011 ISSUED BY THE R.1. EXT.P.11: COPY OF THE NOTICE NO. VCR/III/360/11-12 DTD. 04/08/2011 ISSUED BY THE R.1. EXT.P.12: COPY OF THE REPRESENTATION DTD. 06/08/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21905 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of August, 2011 J U D G M E N T Two consignments of plywood being transported by the petitioner have been detained on allegation of attempt to evade tax by issuing by Exts.P10 & P11 notices demanding cash security for the amount covered by the notices. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods and vehicles shall be released unconditionally. 2. This is opposed by the learned Government Pleader who submits that as is clear from the notices themselves, there are sufficient reasons to suspect that the petitioner is not a bona fide dealer and is indulging in bill trading. 3. Having heard both sides, I dispose of this writ petition with a direction to the respondents 1 & 2 to release the goods and vehicles to the petitioner, on the petitioner W.P.(C)No.21905 of 2011 -2- depositing 50% of the amounts covered by Exts.P10 & P11 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P10 & P11 as expeditiously as possible, at any rate, within a period of two 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/