IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 12TH DECEMBER 2011 / 21ST AGRAHAYANA 1933 WP(C).No. 32967 of 2011(U) -------------------------- PETITIONER(S): --------------- S.RAVEENDRAN, PROPRIETOR, REVINDRA ROCK CRUSHING PLANT, EZHUMATTOOR P.O., PATHANAMTHITTA DISTRICT. BY ADV. SRI.P.NARAYANAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, THIRUVALLA. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 32967/11. APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE CERTIFICATE DTD.2.9.86. P2. COPY OF THE INVOICE DTD.2.12.11. P3. COPY OF THE DEMAND NOTICE DTD.5.12.11. P4. COPY OF THE CERTIFICATE DTD.6.12.11. P5. COPY OF THE OBJECTION DTD.5.12.11 BEFORE R2. P6. COPY OF THE LETTER DTD.8.12.11 BY R2. P7. COPY OF THE JUDGMENT IN W.P.(C).No. 20095/2011. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 32967 of 2011 ================== Dated this the 12th day of December, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P3 notice directing the petitioner to give security deposit for the amounts covered by Ext.P3. 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 on the petitioner executing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-