IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30598 of 2011(Y) ---------------------------------------- PETITIONER(S): -------------------------- A.M.SULAIMAN, PROPRIETOR, M/S.ARAFA WOOD INDUSTRIES, SEETHANGOLLI P.O., EDANAD, KASARAGOD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA.V.MENON SRI.MAHESH.V.MENON RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER-II, KASARGOD.PIN-671 121 2. INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, KASARGOD.PIN-671 121 R1 & R2 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30598/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE INVOICE ISSUED BY M/S.PALLAVI BAR & RESTAURANT (TIMBER DIVISION) SAKLESHPUR NO.050, DATED 14/07/2011. P1(A) COPY OF THE INVOICE ISSUED BY M/S. PALLAVI BAR & RESTAURANT (TIMBER DIVISION) SAKLESHPUR NO.054, DATED 05/08/2011. P2 COPY OF THE TAX PAYMENT RECEIPT OF THE PETITIONER DATED 16/07/2011. P2(A) COPY OF THE TAX PAYMENT RECEIPT OF THE PETITIONER DATED 06/08/2011. P3 COPY OF THE INVOICE NO.108 ISSUED BY THE PETITIONER DATED 14/11/2011 P4 COPY OF THE DELIVERY NOTE NO.2307247 PREPARED BY THE PETITIONER DATED 14/11/2011. P5 COPY OF THE NOTICE IN FORM NO.17A ISSUED BY THE 2ND RESPONDENT DATED 14/11/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30598 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P5 notice directing the petitioner to give security deposit for the amounts covered by Ext.P5. 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.P5 and furnishing a simple bond without sureties for the balance amount covered by Ext.P5. The appropriate authority under the Act shall complete proceedings W.P.(C)No.30598/11 2 pursuant to Ext.P5, 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.30598/11 3