IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29198 of 2011(Y) -------------------------------------- PETITIONER: ------------------- M/S. GERMAN MOTORS, WEST HILL, CHUNGAM JUNCTION, CALICUT, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, MR. JAMES PAUL. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI. V.K. SHAMSUDHEEN, SRI. P.K. SATHEESH. RESPONDENT: ---------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR - 678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.29198/2011-Y: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE TAX PAYER COUNTER FOIL DTD. 15/10/2011. EXT.P.2: COPY OF THE HEARING NOTICE ISSUED BY DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, DTD. 10/08/2011. EXT.P.3: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT, NO.808/2/11-12. EXT.P.4: COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KVAT ACT ISSUED BY RESPONDENT, NO.812/1/11-12 DTD 29/10/2011. EXT.P.5: COPY OF THE JUDGMENT IN W.P.(C).NO.28845/2011 DTD. 28/10/2011. EXT.P.6: COPY OF THE LETTER FILED BY THE PETITIONER BEFORE THE RESPONDENT DTD. 31/10/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29198 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T The petitioner's goods have been detained on allegation of attempt to evade tax by issuing Exts.P3 & P4 notice demanding security for the amount covered by the notice. The petitioner submits that, the petitioner has not attempted to evade tax and therefore the goods shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, I dispose of this writ petition with the following directions: The goods covered by Exts.P3 & P4 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Exts.P3 & P4. The appropriate authority under the Act shall complete the proceedings pursuant to Exts.P3 & P4, as expeditiously as W.P.(C)No. 29198 of 2011 -2- possible, at any rate, within a period of three months from the date of receipt of a 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 //True copy// P.A. TO JUDGE shg/