IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 16505 of 2011(K) -------------------------------------- PETITIONER: ------------------- P.M.R.COURIERS, P.M.ARCADE, CALICUT AIRPORT, KARIPOOR, KURUMTHOTTY, MALAPPURAM DISTRICT. PIN-673 647, REPRESENTED BY ITS OPERATING MANAGER, NOUSHAD.C. BY ADVS. SRI.P.SANJAY, SMT.A.PARVATHI MENON, SRI.BIJU MEENATTOOR, RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF FINANCE, SECRETARIAT, TRIVANDRUM, PIN-695 001. 2. THE INTELLIGENT INSPECTOR, SQUAD NO.3, DEPARTMENT OF COMMERCIAL TAXES, GOVT. OF KERALA, ERNAKULAM, PIN -682 031. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16505/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE CIRCULAR NO.36/2010-CUSTOMS (N.T) ISSUED BY THE GOVT. OF INDIA, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) DTD. 05/05/2010. EXT.P.2: COPY OF THE REGISTRATION CERTIFICATE F. NO. 2.25/205/2010 1 & B CUS DTD. 22/11/2010. EXT.P.3: COPY OF THE CERTIFICATE OF REGISTRATION UNDER RULE 17 (14) OF THE KERALA VALUE ADDED TAX RULES, 2005 DTD. 15/06/2011. EXT.P.4: COPY OF THE CIRCULAR NO.33/2010-CUSTOMS DTD. 07/09/2010. EXT.P.5: COPY OF THE SAMPLE COURIER BILL OF ENTRY (FORM 4) DTD. 14/06/2011. EXT.P.6: COPY OF THE NOTICE DTD. 15/06/2011. EXT.P.7: COPY OF THE LETTER TO THE R.2. DTD. 17/06/2011. EXT.P.8: COPY OF THE CIRCULAR NO: 15/05/CT DTD. 24/06/2005. EXT.P.9: COPY OF THE SAMPLE OF THE INVOICE DTD. 16/06/2011. EXT.P.10: COPY OF THE SAMPE DELIVERY NOTE 15/06/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 16505 of 2011 ================== Dated this the 13th day of July, 2011 J U D G M E N T The petitioner is aggrieved by detention of the petitioner's goods and vehicle on allegations of attempt to evade tax. The petitioner has been issued with Ext.P6 notice pursuant to the detention directing the petitioner to furnish cash security for the amount covered by Ext.P6. The petitioner is challenging Ext.P6. 2. On 21.6.2011, this Court passed the following interim order: “Heard learned counsel for the petitioner and learned GP for the respondents. There will be an interim direction to the 2nd respondent to release the goods along with the vehicle detained by virtue of Ext.P6 notice, subject to condition of the petitioner furnishing Bank guarantee for the value of deposit required thereunder. Post on 29.6.2011.” Now that the goods have been released, all what requires to be done is only to complete the proceedings initiated by Ext.P6 expeditiously. Accordingly, while disposing of the writ petition in terms of the interim order, I direct the appropriate authority under the statute to complete proceedings initiated by Ext.P6 notice, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The bank guarantee furnished by the petitioner for release of the goods 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