IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26738 of 2011(N) -------------------------- PETITIONER : - --------------- HISHAD MOOSA JASS, PROPREITOR, M/S. SCHOOL MASTER, SREENIVASA IYER ROAD, KOTTAYAM. BY ADV. SRI.SURIN GEORGE IPE RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVT. PLEADER SRI.SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26738 of 2011(N) APPENDIX PETITIONER'S EXHIBITS :- EXHIBIT P1 : TRUE COPY OF THE KVAT REGISTRATION DATED 30-05-2007. EXHIBIT P2 : TRUE COPY OF THE LETTER GIVEN BY K.F.C, KOTTAYAM BRANCH DATED 07-10-2011. EXHIBIT P3 : TRUE COPY OF THE INVOICE DATED 30-09-2011 EXHIBIT P4 : TRUE COPY OF THE LETTER ISSUED BY THE MANUFACTURER DATED 07-10-2011. EXHIBIT P5 : TRUE COPY OF THE QUOTATION ISSUED BY THE PRINTERS HOUSE PVT. LTD. DATED 07-03-2011. EXHIBIT P6 : TRUE COPY OF THE NOTICE GIVEN BY THE 1ST RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT DATED 07-10-2011, RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A TO JUDGE amk. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26738 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th 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 Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. 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. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and the vehicles on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, 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/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/