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2011 DIGILAW 730 (KER)

TYCO ELECTRONICS CORPORATION (INDIA) v. COMMERCIAL TAX INSPECTOR

2011-07-08

S.SIRI JAGAN

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JUDGMENT The petitioner challenges Ext. P4 notice by which the petitioner's goods and vehicle have been detained on allegation of attempt to evade tax on 21-06-2011. This Court passed an order dated 29-06-2011 in the writ petition as follows : "Heard counsel for the petitioner and the Government Pleader for the respondents. The only reason for detention is that the petitioner is not a registered dealer and hence evasion of tax is suspected. From Ext. P1 certificate of registration produced, it is prima facie evident that the consignee is a registered dealer. Under such circumstances, I am of the view that pending finalization of the enquiry the goods can be released on the petitioner furnishing security bond. Therefore, there will be in interim direction to the respondent to release the goods detained by virtue of Ext. P4 notice on the petitioner furnishing security bond for the value of deposit demanded thereunder in the form prescribed under the KVAT Rules, without sureties." In view of the said order nothing further needs to be done in this writ petition except do direct the appropriate authority under the Act to complete the proceedings pursuant to Ext. P4 expeditiously. Accordingly, this writ petition is disposed of in terms of the interim order with a further direction to the appropriate authority to complete proceedings on Ext. P4 notice expeditiously. The security furnished by the petitioner pursuant to the interim order shall be dealt with in accordance with the final order to be passed.