IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 19176 of 2011(V) --------------------------------------- PETITIONER(S): ----------------------- M/S.KALLIATH IRON TRADERS, OPPOSITE R.K. MISSION HIGH SCHOOL, P.O. ARTS & SCIENCE COLLEGE, CALICUT-673 018, REPRESENTED BY ITS PROPRIETOR K. ABDUL GAFOOR. BY ADV. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 018. 2. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES DEPARTMENT, PALAKKAD-678 001. * ADDL. R3 IMPLEADED ADDL. R3: M/S.KAIRALI STEELS & ALLOYS (P) LTD., KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR MRS.P.T. AYSHA, PIN-678 001. * ADDL. R3 IS IMPLEADED AS PER ORDER IN I.A. NO.11444/2011 DATED 15/07/2011. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. R3 BY ADV. SRI.R.MURALEEDHARAN NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 19176 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE INVOICE DATED 06/07/2011. EXT.P2: COPY OF THE DELIVERY NOTE NO.0100855 DATED 06/07/2011. EXT.P3: COPY OF THE NOTICE DATED 06/07/2011. EXT.P4: COPY OF THE LETTER DATED 08/07/2011. EXT.P5: COPY OF THE REPLY ISSUED BY THE 2ND RESPONDENT DATED 11/07/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19176 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 18th day of July, 2011. J U D G M E N T The petitioner is aggrieved by the detention of goods and vehicle under cover of Ext. P3 notice under section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. The petitioner's contention is that there is no attempt to evade tax and the goods have been transported legally with valid documents. This is disputed by the learned Government Pleader who points out that there are very serious circumstances to suspect attempt to evade tax. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner executing a bank guarantee for the amount covered by Ext. P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P3 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The bank guarantee furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/