IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22732 of 2011(N) ---------------------------------- PETITIONER(S): ------------------- M/S. CLASSIC PAINTS ROLLERS & ALLIED PRODUCTS KANIPPAYOOR, KUNNAMKULAM, THRISSUR ROAD, PIN - 680 517, REPRESENTED BY ITS MANAGING PARTNER A.K.SULAIMAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK POST, WALAYAR - 678 625. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES CHECK POST, WALAYAR - 678 625. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KUNNAMKULAM, THRISSUR DISTRICT - 680 501. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22732/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE UNDER KERALA VALUE ADDED TAX NO.32081202742 C DATED 04/06/2007 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P1(a):COPY OF THE REGISTRATION CERTIFICATE UNDER AND CENTRAL SALES TAX DATED 14/01/1997 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P2: COPY OF THE REGISTRATION CERTIFICATES NO.B8/3098/07 DATED 26/04/2007 ISSUED BY THE MANAGER, DISTRICT INDUSTRIES CENTRE, THRISSUR TO THE PETITIONER. P3: COPY OF THE INVOICE NO.053 DATED 17/08/2011 ISSUED BY THE SUPPLIER TO THE PETITIONER. P3(a):COPY OF THE INVOICE NO.054 DATED 17/08/2011 ISSUED BY THE SUPPLIER TO THE PETITIONER. P4: COPY OF THE DEPARTMENT DELIVERY NOTE NO.71 DATED 17/08/2011 ISSUED BY THE SUPPLIER TO THE PETITIONER. P5: COPY OF THE NOTICE NO.OR 351/3/2011-12 DATED 18/08/2011 ISSUED BY THE 1ST RESPONDENT. P6: COPY OF THE CERTIFICATE NO.32081202742/11-12 DATED 18/08/11 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P7: COPY OF THE REVISED NOTICE NO.OR 351/3/2011-12 DATED 18/08/2011 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 22732 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of August, 2011 J U D G M E N T Certain machinery transported by the petitioner was detained on allegation of attempt to evade tax as per Exts.P5 & P7 directing the petitioner to furnish cash security for the amount covered by Ext.P7. According to the petitioner, the detention is on flimsy grounds which have been appropriately explained also. Therefore, the petitioner seeks release of the machinery and vehicle unconditionally. This is opposed by the learned Government Pleader who points out that in column No.5 of Ext.P5 delivery note it is stated as “for sale” and the petitioner is claiming that the machinery is for installation in their premises. This is explained by the petitioner stating that as far as the consignor who has issued the delivery note is concerned, the transport is for sale to the petitioner and therefore W.P.(C)No. 22732 of 2011 -2- there is nothing wrong in the same. Considering all the aspects, I dispose of this writ petition with a direction to the 1st respondent to release the machinery on the petitioner executing a simple bond without sureties for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P5 & P7, 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. S. SIRI JAGAN JUDGE shg/