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. 17620 of 2011(B) ------------------------ PETITIONER : -------------------- LALPRASAD, PROPRIETOR, SOFTRAYS DIESEL POWER, TC 13/1943(1), SANGEETHA BUILDING, KANNAMMOOLA MEDICAL COLLEGE PO, THIRUVANANTHAPURAM 695 011. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A. KAMATH RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.1, NEETHI NAGAR, KOLLAM - 696 001. 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011, ALONG WITH WP(C) NO. 6574/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 17620 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE INVOICE NO. 19E1201412 DATED 21.6.2011 ISSUED TO THE PETITIONER. EXT.P2 : COPY OF THE ADVANCE TAX UTILIZATION RECEIPT ISSUED TO THE PETITIONER. EXT.P3 : COPY OF THE PURCHASE ORDER DATED 25.3.2011 RECEIVED BY THE PETITIONER FROM MR. K.I. ABDUL RAHIM. EXT.P4 : COPY OF THE INVOICE DATED 23.6.2011 BEARING REFERENCE NO. 20 ISSUED BY THE PETITIONER TO K.I. ABDUL RAHIM. EXT.P5 : COPY OF THE NOTICE DATED 24.6.2011 ISSUED BY THE FIRST RESPONDENT. EXT.P6 : COPY OF THE REPLY DATED 27.6.2011 SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 17620 OF 2011 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2011 J U D G M E N T Petitioner's goods and vehicle have been detained by the authorities under the Kerala Value Added Tax Act and Ext.P5 notice has been issued on the ground that there is reason to suspect attempt to evade tax. Petitioner would contend that there is no attempt to evade tax. Petitioner challenges the proceedings initiated by Ext.P5. This Court passed the following order on 30-06-2011. “Heard; learned counsel for the petitioner and the Government Pleader. The reason for detention is that the invoice was not seen drawn in the form prescribed under Section 40A r/w Rule 58 (10) in form 8, on the premise that there is reason to believe that the consignment is meant for a dealer. Contention of the petitioner is that the transaction in question has already effected tax, as evidenced from invoice and there is no material to show that the goods are intended for a registered dealer. However, since the transport is covered through invoice and since the petitioner is a registered dealer, I am of the view that pending finalization of enquiry, the goods can be released, on the petitioner furnishing security bond. Therefore, there will be an interim direction to the 1st respondent to release the goods along with the vehicle detained by W.P.(C)No.17620/2011 -2- virtue of Ext.P5 notice on the petitioner furnishing security bond for the value of deposit demanded thereunder in the form prescribed under the KVAT Rules, without sureties. 2. 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 complete proceedings pursuant to Ext.P5 expeditiously. Accordingly this writ petition is disposed of in terms of the interim order with a further direction to the appropriate authority under the Act to pass final orders pursuant to Ext.P5 as expeditiously as possible. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed pursuant to Ext.P5. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge