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. 27608 of 2011(A) ---------------------------------------- PETITIONER(S): ------------------------ SRI.GEORGE BENSON, M.P., PROPRIETOR, MEDIHAUXE INTERNATIONAL, 32/1886 B NETHAJI ROAD, EDAPPALLY,KOCHI-682 024 BY ADV. SRI.E.P.GOVINDAN SMT.DEEPA.G. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST,WALAYAR.PIN-674 003. 2. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, KALAMASSERY.PIN-683 524. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM.PIN-695 001. R1 TO R3 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.27608/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE P2 COPY OF THE NOTICE DATED 13/10/2011 ISSUED BY THE FIRST RESPONDENT. P3 COPY OF THE INVOICE NO.300 DATED 11/10/2011 P4 COPY OF THE BANK ACCOUNT STATEMENT P5 COPY OF THE RECEIPT ISSUED BY THE CORPORATION OF COCHIN. P6 COPY OF THE REGISTRATION GRANTED BY THE DISTRICT INDUSTRIES CENTRE, ERNAKULAM. P7 COPY OF THE PERMISSION GRANTED BY THE KERALA STATE POLLUTION CONTROL BOARD. P8 COPY OF THE LETTER DATED 13/10/2011 ISSUED TO THE SECOND RESPONDENT RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 27608 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.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 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 to the petitioner on the petitioner depositing 50% of the amount demanded by Ext.P2 and furnishing a simple bond without sureties for the balance amount covered by Ext.P2. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, as W.P.(C) No.27608/2011 -2- 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/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge