IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 19459 of 2011(F) ---------------------------------------- PETITIONER(S): ------------------------ M/S ANCHERY DISTRIBUTORS, KUTTIMUKKU ROAD, RAMAVARMAPURAM,THRISSUR REPRESENTED BY ITS MANAGING PARTNER JOY ANCHERY. BY ADVS. SRI.AUGUSTINE JOSEPH, SRI.J.JULIUS SMITH, SRI.K.S.ROCKEY. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, FEROKE KOZHIKODE - 673 631. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE,COMMERCIAL TAXES, THRISSUR - 680 001. R1 & R2 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.19459/2011 F APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF NOTICE DTD. 15/07/2011 FROM THE FIRST RESPONDENT. P2: COPY OF OBJECTION FILED BY THE PETITIONER ON 16/7/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19459 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 18th day of July, 2011. J U D G M E N T The petitioner's goods and vehicle have been detained under section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. The petitioner challenges Ext. P1 notice issued in this regard. According to the petitioner there is no attempt to evade tax. Therefore the petitioner is entitled to release of the goods and vehicle, is the contention raised. This is opposed by the learned Government Pleader. 2. 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 depositing 50% of the amounts covered by Ext. P1 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P1 notice as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/