IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30293 of 2011(J) --------------------------------------- PETITIONER(S): ------------------------ SMT.HELENA T.R., PROPRIETRIX, HOTEL NIYA REGENCY, VI/198, KANJANY ROAD, OTARIKKARA, CHETTUPUZHA, THRISSUR-680 012. BY ADV. SRI.TOMSON T.EMMANUEL SRI.LIJO VARGHESE RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR-678 101. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, CIRCLE-II, THRISSUR-680 001. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, NEAR MUSEUM, THIRUVANANTHAPURAM.PIN-695 033. R1 TO R3 BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.30293/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE NO.32080667117 DATED 22/03/2011 ISSUED UNDER THE VALUE ADDED TAX ACT, ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P2 COPY OF THE INVOICE NO.MPS/CST003/11-12 DATED 05/11/2011 RAISED BY M/S.MODERN PARTITION SYSTEM PVT.LTD, CHENNAI TO THE PETITIONER. P3 COPY OF THE NOTICE NO.OR.876/1/11-12 DATED 10/11/2011, ISSUED BY THE 1ST RESPONDENT, TO THE PETITIONER THROUGH THE DRIVER IF TRANSPORT VEHICLE IN DEMANDING SECURITY DEPOSIT. P4 COPY OF THE LETTER DATED 12/11/2011, SUBMITTED BY THE CONSIGNOR, BEFORE THE 1ST RESPONDENT. P5 COPY OF THE DEBIT NOTE DATED 10/11/2011 AGAINST EXT.P2 INVOICE RAISED BY THE CONSIGNOR ON THE PETITIONER, SUBMITTED BEFORE 1ST RESPONDENT. P6 COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM NO.16, SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P6(A) COPY OF THE REPLY DATED 07/09/2011 SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P7 COPY OF THE CIRCULAR NO.20/2006 DATED 08/05/2006 ISSUED BY THE 3RD RESPONDENT IN CLARIFYING THAT FOR INCOMING GOODS, COMING FROM OUTSIDE THE STATE, NOT TO INSIST DOCUMENT UNDER THE CONSIGNEE STATE LAWS. P8 COPY OF THE JUDGMENT OF THIS HON'BLE COURT REPORTED IN 8 KTR 244 (KER) IN THE CASE OF RASAL TRADE LINKS VS.SALES TAX INSPECTOR & ORS, UPON A SIMILAR SITUATION. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30293 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th day of November, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P3 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P3 for detention is unsustainable and the petitioner has 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 petitioner on the petitioner depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P3 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 as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/