IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33840 of 2011(D) ---------------------------------------- PETITIONER(S): ----------------------- MGF MOTORS LIMITED, MGF HYUNDAI, THAMPY'S BUILDING, M.G. ROAD, ERNAKULAM-682 011. REPRESENTED BY ITS MANAGER, (FINANCE AND ADMINISTRATION) JOSE JOSEPH, BY ADV. SRI.V.V.ASOKAN, SRI.K.I. MAYANKUTTY MATHER, SRI.JAIKRISHNA R. RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT KURUKUTTY-682 002. 2. COMMERCIAL TAX INSPECTOR, WALAYAR CHECK POST, WALAYAR-678 624. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), WALAYAR CHECK POST, DEPARTMENT OF COMMERCIAL TAXES, WALAYAR-678 624. 4. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM-682 015. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 33840 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 4TH RESPONDENT. EXT.P2 COPY OF THE SALE INVOICE IN RESPECT OF CAR BEARING CHASIS NO.MALA351ALBM023273 K WITH ENGINE NO.G3HABM013712. EXT.P3 COPY OF THE SECTION 47(2) NOTICE ISSUED BY THE 1ST RESPONDENT. EXT.P4 COPY OF THE CONFIRMATION LETTER GIVEN BY HYUNDAI MOTOR INDIA LTD., KANCHEEPURAM, TAMIL NADU. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33840 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 1st respondent on allegation of attempt to evade tax. Ext.P3 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P3 till the proceedings pursuant to Ext.P3 are completed. The petitioner is challenging Ext.P3 seeking release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee for 50% of the amounts covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act W.P.(C)No.33840 of 2011 -2- shall complete the proceedings pursuant to Ext.P3, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/