IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 11TH OCTOBER 2011 / 19TH ASWINA 1933 WP(C).No. 26727 of 2011(M) -------------------------- PETITIONER: ----------- MOHAMMED ASHRAF MOOLAKKADAVAN, KOOMBAYIL HOUSE, KALATHUMPADY, MANJERI POST – 676 121. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR – 678 624. BY GOVT.PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 26727 of 2011(M) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF PASSPORT NO: J 4227566 P2: COPY OF CUSTOMS DECLARATION FORM WITH ENDORSEMENTS P3: COPY OF NOTICE NO:OR 326/C/11-12 DATED 8.10.2011 P4: COPY OF REPRESENTATION OF PETITIONER DATED 9.10.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A.TO JUDGE JJJ S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 26727 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11th day of October, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing by Ext.P3 notice demanding cash security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, as expeditiously as W.P.(C)No. 26727 of 2011 -2- 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/