IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22680 of 2011(H) ---------------------------------- PETITIONER(S): -------------------- C.A.BASHEER,PROPRIETOR, WOOD TECH INDUSTRIES,WARD NO.VI/767-B, POONOOR, VALAYANCHIRANGARA,PERUMBAVOOR, ERNAKULAM DISTRICT. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE ADV. SRI. K.M. FIROZ RESPONDENT(S): --------------------- THE INTELLIGENCE INSPECTOR , SQUAD NO.1, THE COMMERCIAL TAXES, ERNAKULAM - 682 015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22680/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR DATED 27/03/2008. P2: COPY OF THE INVOICE NO.JPT/JEC/2011-002 ISSUED BY JUPITER MACHINERY CO. LIMITED, CHINA IN FAVOUR OF JAMUNA ENGINEERING COMPANY, HARYANA DATED 22/06/2011. P3: COPY OF THE BILL OF ENTRY ISSUED BY THE CUSTOMS DEPARTMENT IN FAVOUR OF JAMUNA ENGINEERING COMPANY, HARYANA. P4: COPY OF INVOICE DATED 17/08/2011. P5: COPY OF THE DELIVERY NOTE NO.261937 DATED 18/08/2011. P6: COPY OF THE DETENTION NOTICE ISSUED BY THE RESPONDENT DATED 18/08/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22680 OF 2011 ---------------------------------------------- Dated this the 20th day of August, 2011 JUDGMENT Certain goods being transported by the petitioner from Cochin to Hariyana was intercepted and detained on allegation of attempt to evade tax. Ext.P6 notice has been issued to the petitioner directing the petitioner to give cash security for the amount covered by Ext.P6 pending further proceedings. That is under challenge in this writ petition. According to the petitioner, the goods are imported and not exigible to tax in Kerala. Therefore, the goods and vehicle are liable to be released to the petitioner unconditionally. 2. This is opposed by the learned Government pleader, who submits that, as stated in Ext.P6, there are sufficient reasons to suspect attempt to evade tax and therefore, the goods and vehicle cannot be released to the petitioner except on sufficient security. Having heard both sides, I dispose of this writ petition with W.P.(C)No.22680/11 2 a direction to the respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount covered by Ext.P6. The authority competent to pass final orders shall complete proceedings pursuant to Ext.P6, as expeditiously as possible, at any rate, within 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22680/11 3