IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24556 of 2011(T) -------------------------- PETITIONER(S): PETITIONER ------------------------- E.VINOTH KUMAR, S/O.ELUMALAI, 7/26, NEW NO.129, SALAPURIAMMAN STREET, THATTAPALAYAM, VELLORE, TAMILNADU-632 004. BY ADV. SRI.B.PRAMOD RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, O/O THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, WALAYAR-678 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24556/2011 APPENDIX PETITIONER'S EXHIBITS EXT.P1 TRUE COPY OF REGISTRATI0N CERTIFICATE OF THE PETITIONER'S VEHICLE BEARING NO.TN 30 Y 6116. EXT.P2 TRUE COPY OF INVOICE DATED 08-06-2011. EXT.P3 TRUE COPY OF MISSING CERTIFICATE DATED 31/07/2011. EXT.P4 TRUE COPY OF NOTICE DATED 09/08/2011 ISSUED BY THE 1ST RESPONDENT. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24556 of 2011 ================== Dated this the 7th day of September, 2011 J U D G M E N T By Ext.P4 notice, goods being transported by the petitioner have been detained on allegation of attempt to evade tax directing the petitioner to furnish cash security for the amount mentioned therein. According to the petitioner, there is no ground for suspecting evasion of tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who points out that sufficient reasons are mentioned in Ext.P4 for suspecting evasion of tax. 3. Having heard both sides, I dispose of this writ petition with the following directions: The petitioner shall pay 50% of the amount covered by Ext.P4 and furnish a simple bond without sureties for the balance amount. The petitioner shall also furnish to the 1st respondent details of his properties and copy of the registration certificate of the vehicle of the petitioner. On complying with the above directions, the goods and the vehicle shall be released to the petitioner. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P4, as expeditiously as possible, at any rate, within three months from the w.p.c.24556/11 2 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