Kerala High Court
Harikumar.K vs Intelligence Inspector on 7 July, 2011
Author: S.Siri Jagan
Bench: S.Siri Jagan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 18298 of 2011(J)
1. HARIKUMAR.K,PROPRIETOR,IMAGE OFFICE
... Petitioner
Vs
1. INTELLIGENCE INSPECTOR,SQUAD NO.III,
... Respondent
2. COMMERCIAL TAX OFFICER,2ND CIRCLE,
3. THE COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.TOMSON T.EMMANUEL
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :07/07/2011
O R D E R
S. Siri Jagan, J.
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W.P(C) No. 18298 of 2011
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Dated this, the 7th day of July, 2011.
J U D G M E N T
The petitioner's vehicle has been detained by the sales tax authorities on allegation of attempt to evade tax. Ext. P5 notice has been issued to the petitioner directing him to provide cash security for the amount mentioned therein. The petitioner is challenging the same.
2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions:
The goods and vehicle shall be released to the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P5. The appropriate authority under the Act shall complete the enquiry and proceedings pursuant to Ext. P5 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 shall be dealt with in accordance with the final orders to be passed. The bank guarantee may be either of the consigner or consignee.
Sd/- S. Siri Jagan, Judge.
Tds/