IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 25279 of 2011(H) ---------------------------------------- PETITIONER(S): ----------------------- M/S.KAIL LTD., REGD. OFFICE AT AUTO CARS COMPOUND, ADALAT ROAD, AURANGABAD, MAHARASHTRA STATE, A PUBLIC LIMITED COMPANY HAVING THEIR BRANCH OFFICE AMONG OTHER PLACES AT 13/481-D, CDA ROAD, P.O. FEROKE, CALICUT, REPRESENTED BY SRI.KOSHY GEORGE, REGIONAL COMMERCIAL CONTROLLER. BY ADV. SRI.E.P.GOVINDAN, SMT.DEEPA G. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, MALAPPURAM AT KOTTAKKAL-676 503. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA AT PUBLIC BUILDINGS, VIKAS BHAVAN P.O., TRIVANDRUM-695 001. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 001. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 25279 of 2011(H) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER. EXT.P2: COPY OF THE NOTICE DATED 16/09/2011 ISSUED BY THE FIRST RESPONDENT. EXT.P3: COPY OF THE SALE BILLS ISSUED TO M/S.ELECTRONIC BAZAR, KIZHAKKETHALA, MALAPPURAM. EXT.P4: COPY OF THE LORRY RECEIPT ISSUED BY THE TRANSPORTING AGENT. EXT.P5: COPY OF THE CERTIFICATE DATED 16/09/2011 ISSUED BY THE CONSIGNEE. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 25279 of 2011 ================== Dated this the 23rd day of September, 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.P2 notice directing the petitioner to give security deposit for the amounts covered by Ext.P2. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P2. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, 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