IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32701 of 2011(K) ---------------------------------------- PETITIONER(S): ------------------------- ASSIYA TIMBER INDUSTRIES, REPRESENTED BY ITS MANAGING PARTNER, M.E.JABBAR, VALLAM JUNCTION, OKKAL, PIN-683 543. BY ADV. SRI.S.ABU BAKER KUNJU SRI.P.D.BROONO RESPONDENT(S): -------------------------- THE INTELLIGENCE INSPECTOR, CSOUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY AT ALUVA, PIN-678 101. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.32701/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- TRUE COPY OF THE CIRCULAR NO.03/07 DATED 3.2.07 OF COMMISSIONER TAXES, KERALA. EXHIBIT P2- TRUE COPY OF THE INVOICE NO.69 DATED 5.12.2011 OF THE PETITIONER. EXHIBIT P3- TRUE COPY OF THE CIRCULAR NO.11/09 OF COMMISSIONER OF TAXES DATED 25.7.2009. EXHIBIT P4- TRUE COPY OF THE ADVANCE TAX UTILISATION RECEIPT NO. 32151293392.11-12/72 OF GOVERNMENT OF KERALA DATED 5.12.11. EXHIBIT P5- TRUE COPY OF THE DELIVERY NOTE CTVAG-D NO.0715357 DATED 5.12.11. EXHIBIT P6- TRUE COPY OF THE NOTICE IN OR 1224/11-12 DATED 6.12.11 OF RESPONDENT. EXHIBIT P7- TRUE COPY OF THE NOTICE IN VCR/IV/10-11 DATED 16.6.10 OF SQUAD IV, KOZHIKODE. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32701 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th 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. P6 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P6 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 simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P6 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/