IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28110 of 2011(K) ------------------------- PETITIONER(S): ----------------------- 1. DR. SHAJI'S MRI & MEDICAL RESEARCH CENTRE PVT. LTD., MINI BYPASS ROAD, PUTHIYARA P.O., CALICUT - 673 004. REPRESENTED BY SUNIL THOMAS, PUBLIC RELATIONS OFFICER. 2. SIEMENS LIMITED, K.G. OXFORD BUSINESS CENTRE, SREEKANDATH ROAD, RAVIPURAM, ERNAKULAM. REPRESENTED BY APPU SURESH KEY ACCOUNTS MANAGER. BY ADV. SRI.JOSE JOSEPH RESPONDENT : ---------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD - 678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 28110 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE RELEVANT PAGES OF THE PROFORMA INVOICE OF M/S. SIEMENS AG, GERMANY DATED 19.10.2010. EXT.P2 : COPY OF THE PURCHASE ORDER PLACED BY 1ST PETITIONER ON M/S. SIEMENS AG, GERMANY DATED 17.12.2010. EXT.P3 : COPY OF THE MESSAGE REPORT OF SBI, KOZHIKODE WITH REGARD TO OPENING OF LETTER OF CREDIT DATED 28.07.2011. EXT.P4 : COPY OF 1ST PETITIONER'S LETTER DATED 24.09.2011. EXT.P5 : COPY OF THE INVOICE OF M/S. SIEMENS AG, GERMANY DATED 27.09.2011. EXT.P6 : COPY OF THE AIR WAY BILL DATED 27.09.2011 EXT.P7 : COPY NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SEC 47(2) OF THE KVAT ACT DATED 18.10.2011. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28110 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 21st day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioners have been detained on allegation of attempt to evade tax. The petitioners seek release of the goods and vehicle challenging Ext. P7 notice issued in this regard. According to the petitioners, the reason mentioned in Ext. P7 for detention is unsustainable and the petitioners have 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 petitioners on the petitioners furnishing simple bond without sureties executed by both the petitioners for the amount demanded. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P1 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 petitioners as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/