IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 27867 of 2011(G) -------------------------- PETITIONER(S): ----------------------- M/S.SAMSUNG INDIA ELECTRONICS PRIVATE LTD., J & V BUILDING, SUBHASH CHANDRA BOSE ROAD, JAWAHAR NAGAR, KADAVANTHARA,PIN CODE 682 020, REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI.P.VIJAYAN. BY ADV. SRI.MOHAMMED RAFIQ RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.IV,MATTANCHERRY AT MINI CIVIL STATION,ALUVA, ERNAKULAM,PIN 683 101. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES,SPECIAL CIRCLE-11,PERUMANOOR, ERNAKULAM,PIN 682 015. 3. THE STATE OF KERALA,REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN 695 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27867 of 2011(G) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE CIRCULAR NO.12 OF 2001 DATED 13/7/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM EXHIBIT P1(A): TRUE COPY OF THE LETTER NO.C4-24752/11/CT DATED 20/9/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES,TRIVANDRUM. EXHIBIT P2: TRUE COPY OF THE DECLARATION DATED 17/10/2011 IN FORM NO.8FA EXHIBIT P3: TRUE COPY OF THE NOTICE DATED 17/10/2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 47(2) OF THE KVAT ACT RESPONDENTS' EXHIBITS: NIL TURE COPY P.A. TO JUDGE. Kp/ S.SIRI JAGAN, J. ================== W.P.(C).No. 27867 of 2011 ================== Dated this the 21st day of October, 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 amount 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 depositing 50% of the amount covered by Ext.P3 and furnishing a bank guarantee for the balance amount. 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 :-