IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 9TH NOVEMBER 2011 / 18TH KARTHIKA 1933 WP(C).No. 29838 of 2011(D) ----------------------------------------- PETITIONER(S): ------------------------- M/S.LAWRENCE & MAYO (INDIA)PVT.LTD., NARASIMHA RAJA ROAD, BENGALURU 560 002 REPRESENTED BY ITS AUTHORIZED SIGNATORY N.H.RANGASWAMY. BY ADVS. SRI.V.P.SUKUMAR, SRI.JAIRAM V.MENON. RESPONDENT(S): ---------------------------- THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST, WALAYAR - 678 624. BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29838/2011 D APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE PURCHASE ORDER DT.14.06.2011 ISSUED BY FISAT TO THE PETITIONER. EXT.P2 TRUE COPY OF THE INVOICE NO.640 DT.2.11.2011. EXT.P3(A)TO P3(E)- TRUE COPIES OF THE DELIVERY CHALANS NO,3607,3608,3609,3610 & 3611 DT.2.11.2011. EXT.P4 TRUE COPY OF THE CERTIFICATE DT.17.10.2011 ISSUED BY THE PRINCIPAL, FISAT. EXT.P5 TRUE COPY OF CERTIFICATE OF OWNERSHIP DT.17.10.2011. EXT.P6 TRUE COPY OF THE NOTICE DT.3.11.2011 ISSUED TO THE PETITIONER BY THE RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT. EXT.P7 TRUE COPY OF THE RECEIPT NO.3657 DT.17.6.2011. EXT.P8 TRUE COPY OF THE REPLY DT.4.11.2011 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29838 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 9th day of November, 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. P6 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P6 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. P6. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 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/