IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 29016 of 2011(B) -------------------------- PETITIONER(S): --------------------- PEEVEES PROJECT PVT. LTD., 39/1238, PEEVEES HOUSE, KALATHIPARAMBU ROAD, ERNKULAM, KOCHI 682016, REPRESENTED BY AUTHORIZD SIGNATORY - K.C. PUL (ASSISTANT GENERAL MANAGER (ACCOUNTS). BY ADV. SRI.V.V.ASOKAN RESPONDENT(S): ------------------------- 1. INTELLIGENCE INSPECTOR, SQUD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, ERAKULAM 682 015. 2. INTELLIGENCE OFFICER, SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM .682 015. 3. FUJITEC INDIA PVT.. LTD., SPRINGS CASCADE, OPP. MEDICAL CENTRE, PALARIVATTOM, KOCHI 682 032, REPRESENTED BY ITS BRANCH IN CHARGE. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 29016 of 2011(B) --------------------------------------- APPENDIX ---------------- PETITIONER'S EXHIBITS ---------------------------------- EXT.P1. COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(A). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(B). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(C). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(D). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(E). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(F). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P1(G). COPY OF THE BASIC TAX RECEIPT DATED 12.10.2010 EXT.P2 COPY OF THE BUILDING PERMIT (RENEWED) ISSUED BY CORPORTION OF COCHIN AS MOP 1/99/06 DATED 28.11.2009 EXT.P2(A). COPY OF THE RECEIPT EVIDENCING REMITTANCE OF PERMIT FEE DATED 9.11.2007 EXT.P3. COPY OF THE PLAN SHOWING THE EXTERIOR ELEVATION OF THE PROPOSED BUILDING DATED NIL EXT.P3(A). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(B). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(C). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(D). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(E). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(F). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(G). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL WP(C).No. 29016 of 2011(B) --------------------------------------- EXT.P3(H). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(I). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P3(J). COPY OF THE DRAWING OF THE PROPOSED BUILDING DATED NIL EXT.P4. COPY OF THE PURCHASE ORDER PLACED BY THE PETITIONER WITH FUJITEC INDIA PVT. LTD. EX.P5. COPY OF THE CERTIFICATE OF RGISTRATION (VAT) OF THE 3RD RESPONDENT EXT.P6. COPY OF THE COMMERCIAL INVOICE OF SHANGHAI HUASHENG FUJITEC ESCALATOR CO. LTD. CHINA. EXT.P6(A). COPY OF BILL OF LADING. EXT.P6.(B). COPY OF CERTIFICTE OF CARGO SERVICES (CHINA LTD.). EXT.(C). COPY OF CARGO INSURNCE POLICY. EX.P7. COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47 (2). EXT.P7(A). COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47(2). EXT.P8. COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P8(A). COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P9. COPY OF THE FORM 16 OWNERSHIP CERTIFICATE SUBMITTED BEFORE THE 1ST RESPONDENT. EXT.P9(A). CPY OF THE FORM 16 OWNERSHIP CERTIFICATE SUBMITTED BEFORE THE 1ST RESPONDENT EXT.P10. COPY OF THE REPLY GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS : NIL ---------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29016 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T The petitioner's goods and vehicles were detained on allegations of attempt to evade tax by issuing Exts.P7 & P7 (a) notices directing the petitioner to give security deposit for the amounts covered by Exts.P7 & P7 (a). The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicles unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with a direction to the 1st & 2nd respondents to release the goods and vehicles covered by Exts.P7 & P7 (a) on the petitioner furnishing a bank guarantee for the amounts covered by Exts.P7 & P7 (a). The appropriate authority under the Act shall complete proceedings pursuant to Exts.P7 & P7 (a), 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 so passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/