IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WP(C).No. 21359 of 2011(T) -------------------------- PETITIONER(S): --------------- UMIYA ENTERPRISES, INDRADHANUSH APARTMENT , SHOP NO.7,8,9,T.D.ROAD, COCHIN 682 035, REP.BY ITS MANAGING PARTNER, MR.PANKAJ PATEL. BY ADV. SRI.P.SATHISAN RESPONDENT(S): --------------- 1. STATE OF KERALA,REP.BY ITS CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX INSPECTOR, CHECK POST WALAYAR,PALAKKAD. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 21359/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE TAX NOTICE. P2. COPY OF THE DELIVER NOTE DTD.26.7.11. P3. COPY OF THE FORM NO.17A NOTICE DTD.1.8.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 21359 of 2011 ================== Dated this the 5 th day of August, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner have been detained as per Ext.P3 notice on allegations of attempt to evade tax demanding security for double the tax amount due. According to the petitioner, the petitioner has not attempted to evade tax. He, therefore, seeks a direction to the respondents to release the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that the reason stated in Ext.P3 would go to show that there is every reason to suspect evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: On the petitioner depositing the amount covered by Ext.P3, the 2 nd respondent shall release the goods and vehicle to the petitioner. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The cash 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 2