IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 17425 of 2011(C) --------------------------------------- PETITIONER: ------------------- ASSOCIATED ROAD CARRIERS LIMITED, DOOR.NO.24/69/A 11, 1ST FLOOR,PERIAMKUNNATH HOUSE, KOOANAMTHAI, EDAPPALLY P.O., ERNAKUAM, PIN-682 024, REPRESENTED BY ITS SENIOR BRANCH MANAGER, MANJUNATH,S/O.AATMARAM MAHALE. BY ADV. SRI.M.A.ABDUL HAKHIM. RESPONDENT: ---------------------- THE COMMERCIAL TAX INSPECTOR, COMMERICAL TAX CHECK POST, WALAYAR,PALAKKAD DISTRICT. BY SR. GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.17425/2011-C: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE DELIVERY CHALAN DTD. 03/09/2010. EXT.P.2: COPY OF THE CONSIGNMENT NOTE DTD. 03/09/2010. EXT.P.3: COPY OF THE NOTICE ISSUED BY THE RESPONDENT DTD. 11/09/2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17425 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 20th day of July, 2011. J U D G M E N T The goods belonging to the petitioner have been detained on allegations of attempt to evade tax by issuing Ext. P3 notice. The petitioner challenges the same. The petitioner submits that there is no attempt to evade tax as alleged in the notice. The petitioner seeks release of the goods. The learned Government Pleader opposes the same. 2. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Ext. P3 notice shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P3. The appropriate authority under the Act shall finalise the proceedings pursuant to Ext. P3 notice as expeditiously as possible, at any rate, within 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. Tds/