IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WP(C).No. 21355 of 2011(T) -------------------------- PETITIONER(S): --------------- MARG LIMITED (KERALA) PETRONET LNG PROJECT, PUTHUVYPEEN, OCHANTHURUTH, ERNAKULAM PIN-683101, REPRESENTED BY ITS AUTHORIZED SIGNATORY SUSHEELAN.P. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------- 1. THE INTELLIGENCE INSPECTOR SQUAD NO.IV, COMMERCIAL TAXES, MATTANCHERRY PIN-682002. 2. THE COMMERCIAL TAX OFFICER, WALAYAR CHECK POST, WALAYAR, PALAKKAD-678625. 3. THE COMMERCIAL TAX OFFICER(WC), O/O THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM KOCHI-682015. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 21355/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE REGISTRATION CERTIFICATE DTD.18.8.10. P2. COPY OF THE CIRCULAR DTD.18.12.06. P2A. -DO- DTD.22.12.06. P3. COPY OF THE CIRCULAR DTD.20.3.07. P3A. COPY OF THE CIRCULAR DTD.23.6.11. P4. COPY OF THE LETTER DTD.28.4.11. P5. COPY OF THE NOTICE DTD.29.7.11. P5A. COPY OF THE NOTICE DTD.29.7.11. P6. COPY OF THE EXPLANATION DTD.1.8.11. P6A. COPY OF THE CERTIFICATE DTD.29.7.11. P7. COPY OF THE CERTIFICATE DTD.NIL. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 21355 of 2011 ================== Dated this the 5th day of August, 2011 J U D G M E N T Two consignments of the petitioner were detained by the 1st respondent on allegations of attempt to evade tax by issuing Exts.P5 and P5(a) notices directing the petitioner to furnish cash security for the amounts covered by the notices. According to the petitioner, the petitioner has not attempted to evade tax, which alone would give jurisdiction to the respondents to intercept the petitioner's consignments. The petitioner, therefore, seeks release of the goods and the vehicles. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The 1st respondent shall release the goods covered by Ext.P5 and the vehicles covered by Exts.P5(a) notices on the petitioner furnishing a simple bond without sureties for the amounts covered by Exts.P5 and P5(a) notices. The appropriate authority under the Act shall complete proceedings pursuant to Exts.P5 and P5(a) notices, 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