IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 24904 of 2011(K) -------------------------------------- PETITIONER: ------------------- M/S.KIRBY BUILDING SYSTEMS INDIA (UTTARANCHAL) PVT. LTD., PLOT NO.2, SECTOR-II, INTEGRATED INDUSTRIAL ESTATE, SIDCUL, HARIDWAR, UTTARAKHAND, REPRESENTED BY SUNIL RAJ P.V., SENIOR ENGINEER-SALES. BY ADV. SRI.HARISANKAR V. MENON. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.24904/2011-K: APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY BUILDING PERMIT ISSUED BY KALAMASSERY MUNICIPALITY DTD. 12/04/2010. EXT.P2 COPY OF COVERING LETTER OF THE PETITIONER DTD. 07/03/2011. EXT.P3 COPY OF PROPOSAL OF THE PETITIONER DTD. 07/03/2011. EXT.P4 COPY OF INVOICE OF THE PETITIONER NO.1860 DTD. 07/08/2011. EXT.P5 COPY OF A PACKING LIST OF THE MATERIAL DTD. 26/08/2011. EXT.P6 COPY OF CERTIFICATE OF OWNERSHIP OF THE PETITIONER DTD. 26/08/2011. EXT.P7 COPY OF NOTICE IN FORM NO.17A ISSUED BY THE IST RESPONDENT DTD. 11/09/2011. EXT.P8 COPY OF CERTIFICATE OF THE PURCHASER DTD. 14/09/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24904 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T The goods and vehicle belonging to the petitioner has been detained on allegation of attempt to evade tax by issuing Ext.P7 notice under the Kerala Value Added Tax Act. The petitioner's contention is that, there is no attempt to evade tax and therefore the goods and vehicle shall be released to the petitioner, unconditionally. 2. This is opposed by the learned Government Pleader who points out that, the petitioner is not a registered dealer under the KVAT Act and sufficient reasons are mentioned in Ext.P7 for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods and vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount covered by Ext.P7. The appropriate authority under the Act shall complete the W.P.(C)No.24904 of 2011 -2- proceedings pursuant to Ext.P7, as expeditiously as 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/