IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S. SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31008 of 2011(A) ------------------------------------ PETITIONER : --------------------- M/S.ITALIAN BAGGAGE PVT.LTD., RHYSETTA POWERS, 44/2526-B, FREEDOM ROAD, KALOOR, REPRESENTED BY ITS AGENT, MANSOOR SHAMS. BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SMT.M.C.SANITHA SRI.V.S.SHIRAZ BAVA RESPONDENTS: --------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER OF DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT,THIRUVANANTHAPURAM. PIN 695 001 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.III, ERNAKULAM. PIN 682 018 R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dlk WP(C).No. 31008 of 2011(A) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- COPY OF THE RAILWAY RECEIPT BEARING NO.1728. EXHIBIT P2- COPY OF THE RAILWAY RECEIPT BEARING NO.709750 IN RESPECT OF 26 BOXES OF BAGS AND 3 BUNDLES OF EMPTY PACKING BOXES TOTALING TO 29 PACKAGES. EXHIBIT P3- COPY OF THE DECLARATION IN FORM 8FA. EXHIBIT P3(A)-COPY OF THE STOCK TRANSFER INVOICE DATED 28.10.2011. EXHIBIT P4- COPY OF THE NOTICE DATED 3.11.2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5- COPY OF THE CIRCULAR NO.20/2006 /CT DATED 08.05.06. EXHIBIT P6- COPY OF THE OBJECTION DATED 4.11.2011. RESPONDENTS' EXHIBITS : NIL // TRUE COPY// P.A. TO JUDGE dlk S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31008 of 2011 ---------------------------------------------- Dated this the 22nd 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.31008/11 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.31008/11 3