IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26285 of 2011(I) ---------------------------------------- PETITIONER(S): -------------------------- JOHNSON & JOHNSON LIMITED., DOOR NO.XI/423, HMT ROAD, KALAMASSERY - 683 503, REPRESENTED BY MR. M.K.PARAMESWARAN- AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES, SRI.ROVIN RODRIGUES. RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA - 688 335. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.26285/2011 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION IN FORM NO.4. P2: COPY OF THE MEMORANDUM OF UNDERSTANDING DTD. 14/07/2011. P3: COPY OF THE MACHINE MOVEMENT ADVICE NO.S/67/11 DTD. 12/09/2011. P4: COPY OF THE DELIVERY NOTE CTV AG NO.0021545 DTD. 13/09/2011. P5: COPY OF THE NOTICE OR NO.396/11-12 DTD. 20/09/2011 ISSUED BY THE RESPONDENT. P6: COPY OF THE REPLY DTD. 23/09/2011. P7: COPY OF THE LETTER DTD. 23/09/2011. P8: COPY OF THE ENTRY NO.59A OF THE THIRD SCHEDULE TO THE KVAT ACT, 2003. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26285 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of October, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P5, as expeditiously as W.P.(C)No.26285 of 2011 -2- 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/