IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31508 of 2011(K) ---------------------------------------- PETITIONER(S): ------------------------ FOODS FATS & FERTILIZERS LTD., 46/170, PUSHPAKA ROAD, VADUTHALA P.O., ERNAKULAM, KOCHI-682 023 HAVING A BRANCH AT KOZHIKODE REP. BY ITS GENERAL MANAGER (MARKETING) MADHUSOODHANAN S. BY ADV. SRI.V.V.ASOKAN, SRI.JAIKRISHNA R. RESPONDENT(S): -------------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, MAHE, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, COMMERCIAL TAXES, ERNAKULAM-682 015. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 31508 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE KVAT REGISTRATION CERTIFICATE OF THE PETITIONER. EXT.P2: COPY OF THE SALE INVOICE NO.66/533/101636. EXT.P2A: COPY OF THE SALE INVOICE NO.66/533/101637. EXT.P3: COPY OF THE JUDGMENT IN CIVIL APPEAL NO.7731/2011. EXT.P4: COPY OF THE DETENTION NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31508 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained on allegation of attempt to evade tax by issuing by Ext.P4 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods and vehicle shall be released to the petitioner, 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 covered by Ext.P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P4, as W.P.(C)No.31508 of 2011 -2- 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/