IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH SEPTEMBER 2011 / 8TH ASWINA 1933 WP(C).No. 26040 of 2011(D) ---------------------------------- PETITIONER(S): ------------------- M/S.KAIL LTD., REGD. OFFICE AT AUTO CARS COMPOUND, ADALAT ROAD, AURANGABAD, MAHARASHTRA STATE, A PUBLIC LIMITED COMPANY HAVING THEIR BRANCH OFFICE AMONG OTHER PLACES AT SANTHI EMERALD, CHERUPARAMBATH REPRESENTED BY S.P.KOSHY, MANAGER. BY ADVS. SRI.E.P.GOVINDAN SMT. G.DEEPA RESPONDENT(S): -------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.II, COMMERCIAL TAXES, KOLLAM, KOTTARAKKARA - 693 005. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA AT PUBLIC BUILDINGS, VIKAS BHAVAN P.O., TRIVANDRUM - 695 001. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 26040/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER. P2: COPY OF THE NOTICE DATED 27/09/2011 ISSUED BY THE FIRST RESPONDENT. P3: COPY OF THE STOCK TRANSFER INVOICE NO.2283190005 DATED 27/09/2011. P4: COPY OF THE DELIVERY NOTE NO.0820884 DATED 27/09/2011. P5: COPY OF THE LR NO.14547 DATED 27/09/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.26040 OF 2011 ---------------------------------------------- Dated this the 30th day of September, 2011 JUDGMENT The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P2 notice directing the petitioner to give security deposit for the amounts covered by Ext.P2. 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 to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P2 and furnishing a simple bond without sureties for the balance amount covered by Ext.P2. The W.P.(C)No.26040/11 2 appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, 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. S. SIRI JAGAN, JUDGE acd W.P.(C)No.26040/11 3