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. 18486 of 2011(I) ---------------------------------------- PETITIONER(S): ------------------------- ASIAN GRANITO INDIA LTD,# 38/736, PLOT NO.27,GCDA WAREHOUSING COMPLEX,GANDHI NAGAR, KADAVANTHRA,ERNAKULAM-682 020,KERALA REPRESENTED BY ITS MANAGER MR.RAJESH PATEL,AGED 53 YEARS, S/O.VASHRAM PATEL. BY ADV. SRI.P.SATHISAN RESPONDENT(S): ---------------------------- 1. STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX INSPECTOR,CHECK POST, ARAUANKAVU,KOLLAM. R1 & R2 BY SR. GOVERNMENT PLEADER SRI. 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: Kss WPC.NO.18486/2011 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO. 32070416512/2011-12/103. P1(A): COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO. 32070416512/2011-12/102. P1(B): COPY OF THE ADVANCE TAX UTILIZATION RECEIPT TOKEN NO. 32070416512/2011-12/101. P2: COPY OF THE BRANCH TRANSFER INVOICE OF THE PETITIONER DTD. 1/07/2011 NO.00330. P2(A): COPY OF THE BRANCH TRANSFER INVOICE OF THE PETITONER DTD. 1/07/2011 NO.00328. P2(B): COPY OF THE BRANCH TRANSFER INVOICE OF THE PETITIONER DTD. 1/07/2011 NO.00329. P3: COPY OF THE DEMAND NOTICE WITH OR 438/11-12 DTD. 3/7/2011. P3(A): COPY OF THE DEMAND NOTICE WITH NO.OR 435/11-12 DTD. 3/7/2011. P3(B): COPY OF THE DEMAND NOTICE WITH NO.OR 434/11-12 DTD. 3/7/2011. P4: COPY OF THE REPRESENTATION SUBMITTED BEFORE 2ND RESPONDENT DTD. 6/7/2011. P4(A): COPY OF THE REPRESENTATION SUBMITTED BEFORE 2ND RESPONDENT DTD. 6/7/2011. P4(B): COPY OF THE REPRESENTATION SUBMITTED BEFORE 2ND RESPONDENT DTD. 6/7/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No.18486 OF 2011 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2011 J U D G M E N T The petitioner's goods and vehicles have been detained on allegation of attempt to evade tax by issuing Ext.P3 of series notices. According to the petitioner, the petitioner has not attempted to evade any tax. 2. I have heard learned Government Pleader also. Taking into account the facts and circumstances of the case. I issue the following directions: (i) The goods and vehicles shall be released to the petitioner, on the petitioner furnishing cash security for the amounts covered by Ext.P3 series of notices. (ii) The appropriate authority under the Act shall continue the enquiry pursuant to Ext.P3 series notice 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 petitioner shall be dealt with in accordance with the final orders to be passed in the enquiry. The Writ petition is disposed of as above. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge