IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 34227 of 2011(C) ------------------------------------------ PETITIONER(S): ------------------------- POPULAR MEGA MOTORS (INDIA) LTD., TRINITY TOWERS, CHATTANGATTU ROAD, PALARIVATTOM, KOCHI - 682 025, REPRESENTED BY ITS AUTHORISED SIGNATORY SUMA MOHAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. RESPONDENT(S): --------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA - 686 001. 2. ASST.COMMISSIONER (VAT), COMMERCIAL TAXES, SPECIAL CIRCLE I, ERNAKULAM - 682 015. R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.34227/2011 C APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF DELIVERY NOTE NO.0772157 DTD. 16/12/2011. P2: COPY OF DELIVERY NOTE NO.0772142 DTD. 16/12/2011. P3: COPY OF NOTICE DTD. 16/12/2011 OF THE 1ST RESPONDENT. P4: COPY OF REPLY DTD. 17/12/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34227 of 2011 ---------------------------------------------- Dated this the 20th day of December, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P3 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle covered by Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, 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. S. SIRI JAGAN, JUDGE acd