IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26763 of 2011(U) -------------------------- PETITIONER: ----------- M/S.CHERIAN VARKEY CONSTRUCTION CO.PVT.LTD., 5TH FLOOR, ALPHA PLAZA, K.P. VALLON ROAD, KADAVANTHRA, KOCHI – 682 020. REP. BY SAJI V.CHERIAN,DIRECTOR. BY ADV. SRI.A.KUMAR RESPONDENT: ----------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624 BY SR.GOVT.PLEADER SRI.SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 26763 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE DATED 10.8.2007 P2: COPY OF THE INVOICE DATED 30.6.2011 P2A: COPY OF LITERATURE OF THE GOODS P3: COPIES OF THE INVOICES EVIDENCING PURCHASES ON EARLIER OCCASIONS DATED 4.3.2011 P4: COPY OF RETURN FOR THE JANURARY-MARCH 2010 DATED 25.4.2011 P5: COPY OF RELEVANT PAGES IN KVAT COMMODITY LIST RELATING TO IRON AND STEEL AND ITS PRODUCTS P6: COPY OF NOTICE DATED 8.7.2011 P7: COPY OF REPLY DATED 30.9.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A.TO JUDGE JJJ S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26763 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 2011 J U D G M E N T The petitioner's goods have been detained on allegations of attempt to evade tax by issuing Ext.P6 notice directing the petitioner to give security deposit for the amounts covered by Ext.P6. 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 respondent to release the goods on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, 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/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/