IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 17787 of 2011(W) ---------------------------------------- PETITIONER(S): ------------------------ M/S. NITCO ROADWAYS (A UNIT OF NITCO LOGISTICS (P) LTD.) 42/1278 & 1279, THURUTHIPARAMBIL GARDENS, NEAR HIGH COURT , MATHAI MANJURAN ROAD, COCHIN- 682 014, REPRESENTED BY ITS MANAGER M.G. RAJESH. BY ADV. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682 015. 2. M/S.FIREPRO SYSTEMS PVT. LTD., A3, GROUND FLOOR, ALUNKAL TOWERS, NEAR RAJEEV GANDHI INDOOR STADIUM, KALOOR-KADAVANTHRA LINK ROAD, KADAVANTHARA, ERNAKULAM- 682 020. R1 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 17787 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE NO.142449 DATED 16/11/2009. EXT.P2: COPY OF THE INVOICE NO.114 DATED 26/05/2011. EXT.P3: COPY OF THE CONSIGNMENT NOTE. EXT.P4: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT DATED 16/06/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 17787 of 2011 ================== Dated this the 8th day of July, 2011 J U D G M E N T This writ petition is filed by the petitioner challenging the detention of the petitioner's goods and vehicle on the allegation of attempt to evade tax. The petitioner has been served Ext.P4 notice in respect of the same directing the petitioner to provide cash security for the amount covered by Ext.P4. 2. This Court on 1.7.11 passed the following order: “Heard counsel for the petitioner and the G.P. for respondents. There will be an interim direction to the 1st respondent to release the goods detained by virtue of Ext.P4 notice on the petitioner furnishing bank guarantee for the value of security deposit demanded thereunder. Post on 8.7.11.” 3. In view of the said order, nothing further needs to be done in this writ petition except to direct the appropriate authority under the Act to finalise the proceedings initiated by Ext.P4 expeditiously. Accordingly, this writ petition is disposed of with a direction to the appropriate authority under the Kerala Value Added Tax Act to complete the proceedings initiated by Ext.P4 notice expeditiously. The security furnished by the petitioner as per the interim order 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