IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25888 of 2011(I) -------------------------- PETITIONER : ------------ MOHANKUMAR, LEGAL OFFICER, M/S. CHANDA FASHION, NEW DELHI, RESIDING AT NARAYANA NIVAS, KOTTAONVIKKU, KOLLAM. BY ADV. SRI.T.V.GEORGE RESPONDENT(S): --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PIN - 678 624. 2. SEASON READYMADE WEAR, KOTTIYAM P.O., KOLLAM, PIN - 691 571. R1 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 25888 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER. EXT.P2 : COPY OF THE INVOICE NO. 24 DTD. 22/4/2011. EXT.P3 : COPY OF THE INVOICE NO. 25 DTD. 22/4/2011. EXT.P4 : COPY OF THE INVOICE NO. 26 DTD. 22/4/2011. EXT.P5 : COPY OF THE INVOICE NO. 31 DTD. 29/4/2011. EXT.P6 : COPY OF DEMAND NOTICE DTD 8/5/2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 25888 of 2011 ================== Dated this the 29th day of September, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner have been detained as per Ext.P6 notice under the Kerala Value Added Tax Act and Central Sales Tax Act on allegations of attempt to evade tax. According to the petitioner, the petitioner has not attempted to evade tax. He, therefore, seeks a direction to the 1st respondent to release the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that the reasons stated in Ext.P6 would go to show that there is every reason to suspect evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: On the petitioner furnishing cash security for 50% of the amounts stated in Ext.P6 and furnishing a bank guarantee for the balance amount, the 1st respondent shall release the goods and vehicle to the petitioner. 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge