IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WP(C).No. 28287 of 2011(I) -------------------------------------- PETITIONER(S): ----------------------- A. VELUSWAMY, PREMIER GATES & GRILLS, TC.21-1115, AATHIRA BUSINESS COMPLEX, N.H. 47, BYE PASS ROAD, NADATHARA, THRISSUR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR, PIN-680 003. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD-682 001. R1 & R2 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 28287 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT DATED 04/06/2007. EXT.P2: COPY OF THE NOTICE ISSUED UNDER S.47(2) BY THE 2ND RESPONDENT DATED 20/10/2011. EXT.P3: COPY OF THE DETAILED OBJECTIONS FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21/10/2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 28287 of 2011 ================== Dated this the 24th day of October, 2011 J U D G M E N T The petitioner's goods and vehicle were detained on allegations of attempt to evade tax by issuing Ext.P2 notice directing the petitioner to give security deposit for the amounts covered by Ext.P2. The petitioner submits that there is no attempt to evade tax. The petitioner seeks release of the goods and the vehicle unconditionally. 2. This is opposed by the learned Government Pleader, who submits that there is ample reason for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the respondents to release the goods and the vehicle on the petitioner depositing 50% of the amount covered by Ext.P2 and executing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P2, as expeditiously as possible, at any rate, within three months from the 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