IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27634 of 2011(D) ---------------------------------- PETITIONER(S): ------------------- BEENA STEELS, NIRAYIL MUKKU, PERUNGALA P.O.,KAYAMKULAM,REP. BY ITS PROPRIETOR K. BIJU BY ADV. SRI.L.RAJESH NARAYAN RESPONDENT(S): -------------------- 1. STATE OF KERALA, REP. BY SECRETARY,COMMERCIAL TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR 678 624 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 27634/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION. P2: COPY OF THE INVOICE P3: COPY OF THE NOTICE DATED 17/10/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27634 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle have been detained by the 2nd 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 is completed. The petitioner is challenging Ext.P3 and seeks 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 2nd respondent to release the goods and vehicle to the petitioner, on the petitioner depositing 50% of the amount covered by Ext.P3 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, as expeditiously as W.P.(C)No. 27634 of 2011 -2- 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/