IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 22749 of 2011(P) ---------------------------------- PETITIONER(S): -------------------- SAI SERVICES SPARES AND ACCESSORIES LTD., 11/24 B & C, MUTTOM, TAIKKAVU, THAIKKATTUKARA P.O., ALUVA, REPRESENTED BY ITS AUTHORISED SIGNATORY MR. MATHEW P.J. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): --------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK-POST, WALAYAR, PALAKKAD DISTRICT - 678 624. 2. ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE - III, ERNAKULAM - 682 015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22749/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ANNUAL RETURN FOR THE YEAR 2010-2011. P2: COPY OF INVOICE DATED 08/08/2011. P3: COPY OF INVOICE DATED 17/08/2011 ISSUED BY THE 1ST RESPONDENT. P4: COPY OF REPLY DATED 18/08/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.22749 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of August, 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. The petitioner is challenging Ext.P3 and seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader. 3. 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 giving a cash security for 25% of the amounts covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the W.P.(C)No.22749 of 2011 -2- 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. S. SIRI JAGAN JUDGE shg/