IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WP(C).No. 26945 of 2011(P) -------------------------- PETITIONER(S): ----------------------- M/S. DEMAC TECHNOLOGIES PRIVATE LIMITED, NO. 52, KUNJ SOCIETY, ALAKAPURI, BARODA - 390 007, REPRESENTED BY ITS PROJECT SENIOR SUPERVISOR S. MONY. BY ADV. SRI.B.PRAMOD RESPONDENT(S): ------------------------ 1. THE COMMERIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 678001 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR.678001 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMCERCIAL TAX CHECK POST, WALAYAR.678001 4. M/S. LARSEN AND TOUBRO HEAVY ENGINEERING DIVISION, GATE NO.I, PAWAI CAMPUS, SAKI VIHAR ROAD, MUMBAI - 400 072. BY GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 26945 of 2011(P) --------------------------------------- APPENDIX --------------- PETITIONER(S) EXHIBITS -------------------------------------- EXHIBIT—P1- TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE HYDRA CRANE OWNED BY THE PETITIONER. EXHIBIT-P2- TRUE COPY OF THE DELIVERY CHALAN BEARING NO.06 DATED 30/12/2010. EXHIBIT-P3-TRUE COPY OF THE IN AND OUT PASS DATED 30/12/2010. EXHIBIT-P4-TRUE COPY OF THE ORDER DATED 16/09/2011 WAS ISSUED BY THE ASSISTANT COMMANDANT, CISF, TERLS SECTOR, THUMBA EXHIBIT-P5-TRUE COPY OF THE EXTRACT OF THE REGISTER AT THE VSSC, THIRUVANANTHAPURAM. EXHIBIT-P6-TRUE COPY OF THE DELIVERY NOTE DATED 30/09/2011 IN FORM NO.403 OF GUJARAT VALUE ADDED TAX ACT. EXHIBIT-P7-TRUE COPY OF THE DECLARATION GIVEN BY THE PETITIONER. EXHIBIT-P8-TRUE COPY OF THE NOTICE NO.OR 307/C/11-12 DATED 01/10/2011 ISSUED TO THE PETITIONER. EXHIBIT-P9-TRUE COPY OF THE CERTIFICATE DATED 03/10/2011 ISSUED FROM VSSC, THIRUVANANTHAPURAM. EXHIBIT-P1O-TRUE COPY OF THE CERTIFICATE DATED 05/10/2011 ISSUED FROM M/S. L & T HEAVY ENGINEERING DIVISION. RESPONDENTS' EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 26945 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P8 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P8 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. 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 depositing 50% of the tax demanded and a bond without sureties for the balance amount. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P8 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 security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/