IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28978 of 2011(V) -------------------------------------- PETITIONERS: --------------------- 1. AFCONS INFRASTRUCTURE LIMITED EPCC MARINE FACILITIES PROJECT, PETRONET LNG TERMINAL, PUTHUVYPEEN P.O., KOCHI-682 508, REP. BY AUTHORISED SIGNATORY.M. DANDASI. 2. SURETECH INFRASTRUCTURE PRIVATE LTD, AURTECH HOUSE 48,JAWAHAR INDUSTRIAL AREA, KAMOTE, NAVI MUMBAI, REP. BY AUTHORISED SIGNATORY: SHAILESH CHOURASIA. BY ADV. SRI.A.KUMAR. RESPONDENT: ---------------------- THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.28978/2011-V: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:- TRUE COPY OF THE REGISTRATION CERTIFICATE EXT.P2:- A TRUE COPY OF THE VAT REGISTRATION CERTIFICATE OF THE SECOND PETITIONER. EXT.P2(A):- A TRUE COPY OF THE SERVICE TAX REGISTRATION CERTIFICATE OF THE SECOND PETITIONER. EXT.P2(B):- A TRUE COPY OF THE AUDIT REPORT FILED BEFORE THE SERVICE TAX AUTHORITIES BY THE SECOND PETITIONER. EXT.P3:- TRUE COPY OF THE WORK ORDER. EXT.P4:- TRUE COPY OF THE DELIVERY NOTE. EXT.P5:- TRUE COPY OF THE DELIVERY CHALLAN EXT.P6:- TRUE COPY OF THE DCLARATION EXT.P7:- TRUE COPY OF NOTICE DTD.17/10/2011 EXT.P8:- TRUE COPY OF REPLY FILED BY THE IST PETITIONER DTD 24/10/11 EXT.P9:- TRUE COPY OF THE REPLY FILED BY THE 2ND PETITIONER DTD 27/10/201. EXT.P10:- A COPY OF THE JUDGMENT IN STATE OF ANDHRA PRADESH AND ANOTHER VS.RASTHRYIYA ISPAT NIGAM LIMITED EXT.P11:- A COPY OF THE JUDGMENT IN ALPHA CLAYS VS. STATE OF KERALA. EXT.P12:- TRUE COPY OF SALARY SLIP OF THE EMPLOYEE OPERATING THE MACHINERY. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28978 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st day of October, 2011. J U D G M E N T The goods and vehicle belonging to the petitioners have been detained on allegation of attempt to evade tax. The petitioners seek release of the goods and vehicle challenging Ext. P7 notice issued in this regard. According to the petitioners, the reason mentioned in Ext. P7 for detention is unsustainable and the petitioners have 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 petitioners on the petitioners depositing 25% of the amount demanded and furnishing a simple bond without sureties for the balance. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P7 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 petitioners as directed above shall be dealt with in accordance with the final orders to be passed. Sd/- S. Siri Jagan, Judge. Tds/