IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 RP.No. 514 of 2010() -------------------- AGAINST THE JUDGEMENT IN WA.856/2010 Dated 28/05/2010 .................... REVIEW PETITIONER(S): ---------------------- ANTONY SUNNY, VELLARA TRANSPORT, 98/5, MAIN ROAD, PULIYOOR, C.F.POST, KARUR DISTRICT, TAMIL NADU. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT: --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VALARA, PALAKKAD DISTRICT. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 07/01/2011,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... R.P. No.514 of 2010 in Writ Appeal No.856 of 2010 .................................................................... Dated this the 7th day of January, 2011. ORDER Ramachandran Nair, J. Review petitioner brought three chasis of heavy vehicles for getting body built on these chasis at a workshop at Palakkad. However, when the vehicles were detained by the Sales Tax Authorities, we issued direction to the review petitioner to deposit amount with the Sales Tax Department in the name of the body builder whose is the liability to pay tax on the body building work. Review petitioner's case is that consequent to the judgment of this court, the body builder cancelled the contract. The petitioner thereafter filed Review Petition and under interim orders this court released the vehicles on review petitioner giving a Bank Guarantee for Rs.5 lakhs. According to the review petitioner, vehicles were taken to Tamil Nadu where those are registered and body is also built on the same. Consequently prayer in the Review Petition is for release of the Bank 2 Guarantee. Government Pleader submitted that since enquiry proceedings are initiated, the file has to be closed after completion of enquiry. It is for the petitioner to approach the adjudicating authority with copy of this judgment for them to verify the facts and complete the enquiry. If the facts stated above are true and petitioner has no liability for payment of tax, then the Bank Guarantee should be released without any delay. Review Petition is disposed of with direction to the Enquiry Officer to complete the enquiry at the earliest and in any case within a period of one month from date of production of copy of this order. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms