IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 12TH DECEMBER 2011 / 21ST AGRAHAYANA 1933 WP(C).No. 32976 of 2011(V) ----------------------------------------- PETITIONER(S): ------------------------- M/S. WALSON MERCHANTS PRIVATE LIMITED, PULUKUZHI BUILDING, 16/9C, 16/9D, AIRPORT SEAPORT ROAD, 16, VADACODE - 682 021, REP. BY PANKAJ DHOTE, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.32976/2011 V APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE DTD. 2/07/2011. P2: COPY OF THE INVOICE BEARING NO.TWM 02931 DTD. 28/11/2011. P2(A): COPY OF THE INVOICE BEARING NO.TWM 02926 DTD.28/11/2011. P2(B): COPY OF THE INVOICE BEARING NO.TWM 02825 DTD. 24/11/2011. P2(C): COPY OF THE INVOICE BEARING NO.TWM 02857 DTD. 29/11/2011. P2(D): COPY OF THE INVOICE BEARING NO.TWM 02977 DTD. 29/11/2011. P2(E): COPY OF THE INVOICE BEARING NO.TWM 03009 DTD. 1/12/2011. P2(F): COPY OF THE INVOICE BEARING NO.TWM 03072 DTD. 5/12/2011. P3: COPY OF NOTICE DTD. 7/12/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 32976 of 2011 ================== Dated this the 12th day of December, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P3 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, 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 passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge