IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18324 of 2011(M) ---------------------------------------- PETITIONER(S): ----------------------- ERUEKA FORBES LTD., DOOR NO.32/1787,A5, TUTUS TOWERS, NH BYE PASS ROAD,, PADIVATTOM, COCHIN-24 REPRESENTED BY ITS ASSISTANT OFFICER (ACCOUNTS), K.K.HARIHARASUNDARAM. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 015 2. THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, KASARAGOD.PIN-674 046 R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18324/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT DATED 07/02/2008 P2 COPY OF THE BRANCH TRANSFER CUM DELIVERY CHALAN, DATED 2/07/2011 ACCOMPAINED WITH THE CONSIGNMENT. P3 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SEC.47(2) DATED 2/07/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18324 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT The petitioner is aggrieved by Ext.P3 notice issued by the 2nd respondent, after detaining the petitioner's goods and vehicle on suspicion of attempt to evade tax. The petitioner seeks the following reliefs: “a) issue a writ of certiorari or any other appropriate writ or order quashing Exhibit P-3 notice issued by the 2nd respondent; b)issue a writ of mandamus or any other appropriate writ, order or direction, directing the 2nd respondent to release the goods and vehicle now detained under Exhibit P-3 notice, forthwith, without insisting for payment of any Security Deposit; 2. The learned Government Pleader points out that goods were not accompanied by any documents whatsoever and therefore, an adequate security should be directed to be furnished, even if this Court is inclined to direct release of the goods and vehicle. 3. Having heard both sides, I dispose of this writ petition W.P.(C)No.18324/11 2 with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext.P3. Proceedings pursuant to Ext.P3 notice shall be completed by the appropriate authority under the Act, as expeditiously as possible, at any rate, within 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 acd W.P.(C)No.18324/11 3 W.P.(C)No.18324/11 4