IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 20791 of 2011(Y) ----------------------------------------- PETITIONER(S): ------------------------ U.V. BENNY, PROPRIETOR, REXINE CENTRE, UKKEN SHOPPING COMPLEX, CHALAKKUDY-680 307. BY ADV. SRI.PHILIP T.VARGHESE, SRI.THOMAS T.VARGHESE, SMT.ACHU SHUBHA ABRAHAM. RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.4, DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, ERNAKULAM-682 024. 2. THE OFFICER IN CHARGE, FACILITATION CENTER, DEPARTMENT OF COMMERCIAL TAXES, WILLINGTON ISLAND, ERNAKULAM-682 002. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 20791 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE CERTIFICATE OF REGISTRATION OF REXINE CENTRE DATED 30/06/2007. EXT.P2: COPY OF THE INVOICE NO.652 DATED 22/06/2011 ISSUED BY M/S.FAVORITE CERAMIC PVT. LTD. MARBI TO THE PETITIONER. EXT.P3: COPY OF THE ADVANCE TAX PAID RECEIPT DATED 2/07/2011. EXT.P4: COPY OF THE INVOICE NO.670 DATED 22/06/2011 ISSUED BY FAVORITE PLUS CERAMIC PVT. LTD. TO THE PETITIONER. EXT.P5: COPY OF THE NOTICE NO.88/11-12 DATED 10/07/2011 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXT.P6: COPY OF THE ADVANCE TAX PAID RECEIPT DATED 11/07/2011. EXT.P7: COPY OF THE LETTER GIVEN BY PETITIONER TO THE 1ST RESPONDENT DATED 12/07/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.20791 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of July, 2011 J U D G M E N T The goods belonging to the petitioner which the petitioner has consigned as sea-cargo has been detained by Ext.P5 notice on the allegation of attempt to evade tax. According to the petitioner, the petitioner has not attempted to evade tax. He further submits that, the petitioner has already paid more than half of the amount demanded by Ext.P5 as cash security, as per Ext.P6. The petitioner seeks release of the goods. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5. The appropriate authority under the Act shall complete the W.P.(C)No.20791 of 2011 -2- proceedings pursuant to Ext.P5, 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/