IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 28101 of 2011(K) --------------------------------------- PETITIONERS: --------------------- SRI. RAJU.V, PROPRIETOR, SOUTHERN ENTERPRISES, TIMBER MERCHANT & SAW MILL, VALVERY ROAD, WEST FORT, THRISSUR - 680 004. BY ADVS. SRI.E.P.GOVINDAN. SMT.DEEPA.G. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BENGRAMANJESWAR, KASARGOD DISTRICT - 678 654. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.28101/2011-K: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE NOTICE DTD. 19/10/2011 ISSUED BY THE R.1. EXT.P.2: COPY OF THE PURCHASE BILL NO.1088 DT. 19/10/2011. EXT.P.3: COPY OF THE DELIVERY NOTE NO.0061829 DT. 19/10/2011. EXT.P.4: COPY OF THE RECEIPT. EXT.P.5: COPY OF THE CIRCULAR NO.50/2006 DT. 18/12/2006. EXT.P.6: COPY OF THE CIRCULAR NO. 53/06 DT. 22/12/2006. EXT.P.7: COPY OF THE CIRCULAR NO. 28/08 DT. 19/06/2008. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28101 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 21st day of October, 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. P1 notice issued in this regard. According to the petitioner the reason mentioned in Ext. P1 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 furnishing simple bond without sureties for the amount covered by Ext. P1. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P1 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/