IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 29995 of 2011(Y) ----------------------------------------- PETITIONER(S): ------------------------- JOY ALUKKAS INDIA LIMITED, MARINE DRIVE, KOCHI-31,REPRESENTED BY H.SANJAY,AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- THE INTELLIGENCE INSPECTOR,SQUAD NO.II, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, ALAPPUZHA, CAMP AT PATHIRAPPALLY - 688 521. BY GOVERNMENT PLEADER SRI. MANOJ P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.29995/2011 Y APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 30/5/2007. EXHIBIT P2 TRUE COPY OF THE DELIVERY NOTE DATED 5/11/2011. EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF OWNERSHIP DATED 4/11/2011. EXHIBIT P4 TRUE COPY OF THE DECLARATION REGARDING OLD DG SET DATED 4/11/2011. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 6/11/2011. EXHIBIT P6 TRUE COPY OF THE REPLY DATED 8/11/2011(WITHOUT ANNEXURES). EXHIBIT P7 TRUE COPY OF THE JUDGMENT OF THE DIVISION BENCH OF THE HONOURABLE HIGH COURT OF KERALA IN ST.REV 88/10 DATED 27/9/2010. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.29995 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2011 J U D G M E N T The petitioner's goods have been detained by the respondent on allegation of attempt to evade tax. Ext.P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for the amount covered by Ext.P5 till the proceedings pursuant to Ext.P5 is completed. The petitioner is challenging Ext.P5 and seeks release of the goods 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 respondent to release the goods to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P5 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings W.P.(C)No.29995 of 2011 -2- pursuant to Ext.P5, 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/