IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 17267 of 2011(G) -------------------------- PETITIONER: --------------- COASTAL PROJECTS LTD. HAVING ITS OFFICE AT GANESH NIVAS, CROSS ROAD NO.5, MUTTATHIL LANE, KADAVANTHRA, COCHIN - 682 020, REP. BY ITS PROJECT DIRECTOR, MR.K.G.KRISHNAN NAIR BY ADV. MR. ANIL D. NAIR MR. J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (WC & LT), ERNAKULAM - 682 016. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD DISTRICT.-678642 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001. GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17267 of 2011(G) APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- P1:- TRUE COPY OF THE AGREEMENT ENTERED INTO BETWEEN THE KERALA STATE ELECTRICITY BOARD AND THE CONSORTIUM DT.20.10.08 P2:- TRUE COPY OF THE CERTIFICATE DT.31.5.11 ISSUED BY THE AWARDER TO THE COMMISSIONER OF CUSTOMS, CHENNAI PORT. P3:- TRUE COPY OF THE COMMERCIAL INVOICE DT.13.5.11 P3(a):- TRUE COPY OF THE PACKING LIST DT.13.5.11 P4:- TRUE COPY OF THE NOTICE DT.23.6.11 ISSUED BY THE 2ND RESPONDENT(OR 152/1) P4(a):- TRUE COPY OF THE NOTICE DT.23.6.11 ISSUED BY THE 2ND RESPONDENT (OR 153/1) P4(b):- TRUE COPY OF THE NOTICE DT.23.6.11 ISSUED BY THE 2ND RESPONDENT (OR 154/1) P4(c):- TRUE COPY OF THE NOTICE DT.23.6.11 ISSUED BY THE 2ND RESPONDENT(OR 155/1) RESPPONDENT'S EXHIBITS :NIL //TRUE COPY// PA TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17267 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner's goods and vehicle have been detained on suspicion of attempt to evade tax. The petitioner is challenging the same. This Court has passed an interim order on 28.6.2011, which reads thus: “ Heard, learned counsel for the petitioner and the Govt. Pleader for respondents. The contention, prima facie seems to be that the goods are imported from outside the State by the petitioner and the movement from Chennai port to the place of work within the State does not involve any sale or rather interstate sale. Hence, I am of the view that pending finalisation of enquiry contemplated, the goods can be released on furnishing security by the petitioner, especially in view of the fact that the petitioner is a registered dealer. Therefore, there will be an interim direction tot he second respondent to release the goods detained by virtue of Exts.P4, P4(a), P4(b) and P4 (c) to the petitioner on the petitioner furnishing security for the value of deposit demanded therein, in the form prescribed under the KVAT Rules, without surety”. Pursuant to the interim order, the vehicle and goods have been released to the petitioner. That being so, nothing further remains to be done in this writ petition except to direct the W.P.(C)No.17267/11 2 appropriate authority under the Act to complete the proceedings initiated by the detention of the goods and vehicle expeditiously. This shall be done as expeditiously as possible. The security furnished by the petitioner shall be dealt with in accordance with the orders to be passed by the appropriate authority. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17267/11 3