IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24391 of 2011(Y) -------------------------- PETITIONER(S): --------------- VADAFONE ESSAR CELLULAR LIMITED, ANGEL'S ARCADE, 4TH FLOOR, SOUTH KALAMASSERY, COCHIN UNIVERSITY.P.O., COCHIN-682 022. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24391/2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1 TRUE COPY OF THE RELEVANT PAGES OF THE PURCHASE ORDER DATED 14/03/2011. EXT.P2 TRUE COPY OF THE INVOICE DATED 20/07/2011. EXT.P3 TRUE COPY OF THE BILL OF ENTRY. EXT.P4 TRUE COPY OF THE FORM 16 DECLARATION DATED 16/08/2011. EXT.P5 TRUE COPY OF THE NOTICE DATED 18/08/2011. EXT.P6 TRUE COPY OF THE REPLY FURNISHED BY THE PETITIONER WITH THE AFFIDAVIT. EXT.P7 TRUE COPY OF THE JUDGMENT IN S.T.REV.NO.88/2010. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24391 of 2011 ================== Dated this the 7th day of September, 2011 J U D G M E N T A consignment of telecommunication equipments transported by the petitioner was detained by the respondent on allegation of attempt to evade tax by issuing Ext.P5 notice insisting on cash security for the release of the goods. The petitioner challenges the same. According to the petitioner, the only reason mentioned in Ext.P5 is a clerical mistake in one of the documents produced by the petitioner regarding the name of the petitioner. The petitioner, therefore, seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that sufficient reasons have been stated in Ext.P5 for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: On the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P5, the respondent shall release the goods and vehicle to the petitioner. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge