IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 10TH AUGUST 2011 / 19TH SRAVANA 1933 WP(C).No. 21775 of 2011(V) ----------------------------------- PETITIONER(S): ------------------------ M/S.K.P.CARS PVT.LIMITED KUNDANOOR, MARADU, KOCHI 682 304, REPRESENTED BY ITS DIRECTOR, SHRI MITHESH PATEL, AGED 39 YEARS S/O.PATEL KANTHILAL PRANLAL, RESIDING AT XXX/626 B KRISHNA NIVAS, WARRIAM ROAD, ERNAKULAM 682 011. BY ADV. SRI.SHAJI P.CHALY RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT SECRETARIAT THIRUVANANTHAPURAM 695 001. 2. THE INTELLIGENCE INSPECTOR COMMERCIAL TAXES, OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO.2,KOLLAM AT KOTTARAKKARA 691 506 3. THE STATION HOUSE OFFICER KOLLAM EAST POLICE STATION, KOLLAM 691 001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.21775/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE DEALERSHIP CERTIFICATE. P2:- COPY OF THE INVOICE ISSUED BY THE MANUFACTURER OF THE VEHICLE. P3:- COPY OF THE TRADE CERTIFICATE ISSUED BY THE MOTOR VEHICLES DEPARTMENT. P4:- COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT 2003. P5:- COPY OF THE SAID NOTICE AND THE LETTER EVIDENCING THAT THE VEHICLE IS TAKEN TO A PROSPECTIVE CUSTOMER FOR DEMONSTRATION. P6:- COPY OF THE REPLY ISSUED BY THE PETITIONER DTD. 8.8.2011. P7:- COPY OF THE SALES TAX REGISTRATION. P8:- COPY OF THE CERTIFICATE OF INSURANCE. P9:- COPY OF THE FORM 19 REGISTER MAINTAINED AS PER RULE 43 OF THE CENTRAL MOTOR VEHICLES RULES 1989. P10:- COPY OF THE JUDGMENT IN WPC. NO.21450/2011 DTD. 5.8.2011. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S.SIRI JAGAN, J. ================== W.P.(C).No. 21775 of 2011 ================== Dated this the 10th day of August, 2011 J U D G M E N T A car, which is being used as a demonstration car by the dealers of M/s.Audi India Ltd. for the benefit of prospective purchasers and was transported by the petitioner, has been detained on allegation of attempt to evade tax. The petitioner submits that there is no attempt to evade tax. The car was being transported only for demonstration purposes and not for any sale, is his contention. The petitioner, therefore, seeks release of the car. The petitioner further submits that this Court has, by Ext.P10 judgment, directed release of a similarly placed vehicle. 2. This is opposed by the learned Government Pleader, who submits that the defects noted in Ext.P4 notice in this regard are serious in nature and, therefore, the car cannot be released. 3. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the car on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4 notice, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge