IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32459 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------ M/S.AUTO GAS ENERGY INDIA LTD, 39/4141,M.G.ROAD, RAVIPURAM, KOCHI-682 016. REP.BY ABEL JAYAPRAKASH, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): -------------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKUALAM-15. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32459/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REGISTRATION CERTIFICATE DATED 11/6/2007. P2 COPY OF THE SALE INVOICE DATED 25/11/2011. P3 COPY OF THE FORM 8F DECLARATION DATED 20/11/2011. P4 COPY OF THE NOTICE DATED 1/12/2011 ISSUED BY THE RESPONDENT. P5 COPY OF THE INVOICES DATED 30/11/2011. P5(A) COPY OF THE DELIVERY NOTES DATED 30/11/2011 P6 COPY OF THE REPLY DATED 1/12/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32459 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P4 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P4 for detention is unsustainable and the petitioner has not attempted to evade tax. 2. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions: The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P4 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/