IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28944 of 2011(P) ----------------------------------------- PETITIONER(S): ------------------------ M/S.TMT GRANITES (P) LTD., IX/302, MAIN ROAD, MANGALAM DAM P.O., PALAKKAD DISTRICT, REPRESENTED BY TOM GEORGE, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON, SMT. MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER, ALATHUR - 678 541. 2. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 682 024. 3. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-682 024. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.28944/2011 P APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT DTD. 18/06/2011. EXHIBIT P2: COPY OF INVOICE NO.115-B OF TEREX CORPORATION DTD.21/10/2011. EXHIBIT P2(A): COPY OF INVOICE NO.63J OF TEREX CORPORATION DTD.27/7/2011. EXHIBIT P2(B): COPY OF INVOICE NO.63-H OF TEREX CORPORATION DT.27/7/2011. EXHIBIT P2(C): COPY OF INOVICE NO.63-G OF TEREX CORPORATION DT.27/7/2011. EXHIBIT P3: COPY OF INVOICE NO.115-A OF TEREX CORPORATION DT.21/10/11. EXHIBIT P3(A): COPY OF INVOICE NO.115-C OF TEREX CORPORATION DTD. 21/10/2011. EXHIBIT P4 : COPY OF FORM 17A NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 23/10/2011. EXHIBIT P5: COPY OF FORM 17A NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 23/10/2011. EXHIBIT P6: COPY OF REVISED FORM 17A NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 25/10/2011. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28944 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st day of October, 2011. J U D G M E N T The goods and vehicles belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicles challenging Exts. P4 to P6 notices issued in this regard. According to the petitioner, the reasons mentioned in Exts. P4 to P6 for detention are unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicles shall be released to the petitioner on the petitioner depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Exts. P4 to P6 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/