IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 29934 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------ M/S. ITL MOTORS PVT. LTD., CHOICE TOWERS, G.B.ROAD, PALAKKAD, REPRESENTED BY THE DIRECTOR, P.A. KABEER. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR-678 004. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, SECOND CIRCLE, PALAKKAD-678 001. R1 & R2 BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29934/2011N APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF REGISTRATION CERTIFICATE NO.32090664216C DATED 28-6-2010 ISSUED BY THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF INVOICE NO. N 621 DATED 29-10-2011 ISSUED BY M/S. ORIENT HARDWARE AND TOOLS CORPORATION, COIMBATORE. EXT.P3 TRUE COPY OF NOTICE OR NO.827/2/11-12 30-08-2006 ISSUED BY THE 3RD RESPONDENT. EXT.P4 TRUE COPY OF REPLY DATED 01-11-2011 FILED BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29934 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the 1st respondent on allegation of attempt to evade tax. Ext.P3 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P3 till the proceedings pursuant to Ext.P3 is completed. The petitioner is challenging Ext.P3 and seeks release of the goods unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods to the petitioner, on the petitioner depositing 1/3rd of the amount covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings W.P.(C)No.29934 of 2011 -2- pursuant to Ext.P3, as expeditiously as possible, at any rate, within a period of three 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. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/