IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24875 of 2011(H) ---------------------------------- PETITIONER(S): ------------------- M/S.APC PAPERS & BOARDS INDIA PVT.LTD. 48/1053 BI, PADAPURAKKAL BUILDING KAUSALYA NAGAR JUNCTION, DESABHIMANI ROAD COCHIN 682 026, REPRESENTED BY ITS KOCHIN BRANCH MANAGER, SRI.PRINCE URMEESE. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------- 1. COMMERCIAL TAX INSPECTOR COMMERCIAL TAXES CHECK POST, ARYANKAVU 691 316. 2. COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE KALAMASSERY AT PALARIVATTOM,COCHIN 682 025. 3. COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 033. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 24875/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE OF REGISTRATION IN FORM NO.4 DATED 17/03/2011 ISSUED UNDER THE KERALA VALUE ADDED TAX AND CENTRAL SALES TAX ACTS, ISSUED TO THE PETITIONER BY THE 2VD RESPONDENT. P2: COPY OF FOREIGN COMMERCIAL INVOICE NO.NBID1020 14-02-24 DATED 08/07/2011, ISSUED TO THE PETITIONERS COIMBATORE BRANCH, BY M/S.GOLD EAST TRADING (HONG KONG)COMPANY LIMITED FOR SHIPMENT OF 3 CONTAINERS TO TUTICORIN SEA PORT, WHICH IS ACCOMPANIED ALONG WITH TRANSPORT DOCUMENTS. P3: COPY OF BILL OF ENTRY NO.4494803/29082011 DATED 12/09/2011 FOR THE IMPORT OF COATED BOARD IN 3 CONTAINERS IN TUTICORIN SEA PORT, WHICH IS ACCOMPANIED ALONG WITH TRANSPORT DOCUMENTS. P4: COPY OF THE INTERSTATE STOCK TRANSFER INVOICE NO.17/2011-12 DATED 08/09/2011 FOR THE TRANSPORT OF GOODS FROM TUTICORIN PORT OF COCHIN BRANCH FOR THE 3 CONTAINERS, FOR THE TOTAL 56,946 KGS, RAISED BY THE COIMBATORE DELIVERY NOTE IN FORM JJ, VALUED TO RS.31,81,573.02. P5: COPY OF THE GOODS VEHICLE RECORD DATED 16/09/2011 OF VEHICLE NO.TN 69 AC 4692 (DETAINED TRANSPORT VEHICLE) LOADED WITH CONTAINER NO.CAXU 6223176, STUFFED WITH 19160 KGS OF GOODS. P6: COPY OF NOTICE NO.OR 1508/11-12 DATED 16/09/2011, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER, DEMANDING SECURITY DEPOSIT OF RS.2,57,110/-WHICH AMOUNTS TO SECURITY OF 3 CONTAINERS IN 3 VEHICLES. P7: COPY OF THE REPLY DATED 17/09/2011 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT, ALONG WITH ORIGINAL TRANSPORT DOCUMENTS FROM THE 1ST VEHICLE AND PROVED THAT DOCUMENTS WITH 3RD VEHICLE. P8: COPY OF CIRCULAR NO.11/2006 DATED 28/02/2006 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24875 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T The petitioner is a company who imported certain goods and transported the same in three vehicles. All the three consignments were covered by the same documents, originals of which were accompanying the 1st lot and the other two lots were accompanied by photocopies of the original documents. At the Check Post, the 1st respondent cleared the two consignments and the 3rd consignment was detained on the ground that only photocopies of the documents were accompanying the goods on the allegation that this amounts to attempt to evade tax. Ext.P6 notice has been issued detaining the goods insisting on the cash security for the amount covered by Ext.P6. That is under challenge in this writ petition. The petitioner submits that, there is absolutely no attempt to evade tax and therefore the goods and vehicle shall be released to the petitioner, W.P.(C)No.24875 of 2011 -2- unconditionally. 2. The learned Government Pleader opposes the prayers. According to him, there are sufficient grounds for suspecting attempt to evade tax. 3. 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 executing a simple bond without sureties for the amounts covered by Ext.P6. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P6, 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 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/