IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27604 of 2011(A) --------------------------------------- PETITIONER(S): ------------------------- PHILIPS ELECTRONICS INDIA LTD, 188/3, VAZHUDAVUR ROAD, MUTHIRIYAPALAYAM, OULGARET VILLAGE, PUDUCHERRY-605 009. REPRESENTED BY MR.S.VANUVAMALAI-MANAGER-FISCAL. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S): --------------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. PIN-678 625. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27604/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PURCHASE ORDER NO.CHPR 186A/2010-11 DATED 31/08/2011. P2 COPY OF THE AIR BILL NO.HAWB 4030193929 DATED 29/09/2011. P3 COPY OF THE IMPORT INVOICE NO.93988284 DATED 29/09/2011. P4 COPY OF THE BILL ENTRY NO.4820529 DATED 03/10/2011. P5 COPY OF THE INVOICE NO.950127287 DATED 03/10/2011. P6 COPY OF THE FORM NO.16 DATED 09/10/2011 ISSUED BY M/S.CARITAS HOSPITAL, KOTTAYAM. P7 COPY OF THE NOTICE NO.OR 705/1/11-12 DATED 09/10/2011. P8 COPY OF THE OBJECTION LETTER DATED 10/10/2011. P9 COPY OF THE JUDGMENT REPORTED IN (1985) 60 STC 310 (SC) P10 COPY OF THE JUDGEMENT REPORTED IN (2010) 34 VST 509(SC). RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 27604 of 2011 ================== Dated this the 18th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P7 notice directing the petitioner to give security deposit for the amounts covered by Ext.P7. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondent to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P7 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P7, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-