IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 29557 of 2011(T) --------------------- PETITIONER : --------------------- K. MOHAN & COMPANY (EXPORTS) PVT. LTD., NO. 62/5, 2N CROSS, BEGUR ROAD, BOMMANAHALLY, BANGALORE 560 068. REPRESENTED BY ITS MANAGER SRI. E.P. ABRAHAM. BY ADV. SRI. TOM K. THOMAS RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.3, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, ERNAKULAM - 682 013. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 29557 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE EXPORT INVOICE RAISED BY THE PETITIONER IN FAVOUR OF M/S. GPS STRATEGIC ALLIANCES LLC., USA. EXT.P2 : COPY OF THE CERTIFICATE OF OWNERSHIP UNDER FORM NO. 16 OF THE KVAT RULES 2005. EXT.P3 : COPY OF THE CERTIFICATE DATED 03.11.2011 ISSUED BY NATIONAL TRADES & AGENCIES. EXT.P4 : COPY OF THE DEMAND NOTICE NO. OR/111/757/11-12 DATED 02.11.2011 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.29557 of 2011 ---------------------------------------------- Dated this the 4th day of November, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P4 notice directing the petitioner to give security deposit for the amounts covered by Ext.P4. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and 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 respondents to release the goods and the vehicle to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P4 and furnishing a simple bond without sureties for the balance amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings W.P.(C)No.29557/11 2 pursuant to Ext.P4, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.29557/11 3