IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 WP(C).No. 36604 of 2008(G) -------------------------- PETITIONER(S): ---------------------- M/S. GOLDSTAR PAINTS AND CHEMICALS PVT. LTD, REGISTERED OFFICE AT PARANGATH TOWERS, KALMANDAPAM, PALAKKAD-678 001, REPRESENTED BY ITS MANAGING DIRECTOR SRI. T.T. MUSTAFFA. BY ADV. SRI.T.M.RAMAN KARTHA SMT.MANJU.R.KARTHA RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES OFFICE, PALAKKAD. 3. INTELLIGENCE INSPECTOR, SQUAD NO.II DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.36604 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 12th day of December, 2008 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Petitioner is aggrieved by Ext.P3. Ext.P3 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. Learned counsel for the petitioner submits that petitioner is prepared to furnish Bank Guarantee. In such circumstances, the writ petition is disposed of directing that the goods detained vide Ext.P3 will be released on furnishing Bank Guarantee. Adjudication will be finalized in accordance with law within six weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb