IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28285 of 2011(I) --------------------------------- PETITIONER(S): ------------------- 1. KARUTHIRUMAN R. DOOR NO.13/25 A., PANICKAN KUDIYIRUPPU, PUTHALAM P.O., KANYAKUMARI DISTRICT. 2. SADIQALI E., ERATTUTHODI, EARTHMOVERS, GOODALAI, KALPETTA. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------- INTELLIGENCE INSPECTOR, SQUAD NO.1., COMMERCIAL TAXES, ALAPPUZHA - 688 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 28285/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE NO.20123 DATED 30/07/2010. P2: COPY OF THE NOTICE U/S.47 (2) OF THE KVAT ACT ISSUED BY RESPONDENT DATED 12/10/2011. P3: COPY OF THE AGREEMENT DATED 30/09/2011. P4: COPY OF THE WORK ORDER ISSUED BY KALPETTA MUNICIPALITY DATED 19/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 28285 of 2011 ================== Dated this the 24th day of October, 2011 J U D G M E N T The petitioners' goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P2 notice directing the petitioners to give security deposit for the amounts covered by Ext.P2. The petitioners submit that there is no attempt to evade tax. The petitioners seek release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioners depositing 50% of the amount covered by Ext.P2 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, 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 petitioners 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 :-