IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 26197 of 2011(Y) -------------------------------------- PETITIONER(S): ------------------------ STRIA CONSTRUCTIONS MALAYATHIL, THATTAKKAT ROAD, NETTOOR POST, ERNAKULAM-682 040. REPRESENTED BY MR.M.B.SUDARSHAN-PROPRIETOR. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT(S): ------------------------ THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR- 678 625. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.26197/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE CERTIFICATE IN FORM NO.IA. ISSUED BY THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), ERNAKULAM. P2:- COPY OF THE CHALAN-CUM-TAX INVOICE NI.CEX/942 DTD. 19.8.2011. P3:- COPY OF THE NOTICE NO.OR 2098/10/11-12 DTD. 2.9.2011. P4:- COPY OF THE OBJECTION LETTER DTD. 26.9.2011. P5:- COPY OF THE OWNERSHIP CERTIFICATE IN FORM NO.16. P6:- COPY OF THE WORKS ORDER NO.TFE/128/20121 DTD. 20.11.2010. P7:- COPY OF THE ENTRY NO.38A GENERATOR TO THE THIRD SCHEDULE OF THE KVAT ACT. 2003. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 26197 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of October, 2011 J U D G M E N T Certain goods transported by the petitioner has been detained by the respondent on allegation of attempt to evade tax primarily on the ground that the petitioner is not a registered dealer. Ext.P3 notice has been issued directing the petitioner to furnish security for the amount covered by Ext.P3. The petitioner's contention is that, there is no attempt 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 Ext.P3 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext.P3. The W.P.(C)No. 26197 of 2011 -2- appropriate authority under the Act shall complete the proceedings pursuant to Ext.P3, 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/