IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 17TH JUNE 2008 / 27TH JYAISHTA 1930 WP(C).No. 18175 of 2008(L) -------------------------- PETITIONER: ------------------ M/S. SREEKRISHNA HALLMARKING CENTRE, VETTOOR BUILDING, T.B. ROAD, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER SRI. D.APPASU. BY ADV. SRI.SOJAN JAMES SRI.P.S.SREEDHARAN RESPONDENTS: ---------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.18175 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of June, 2008 JUDGMENT Petitioner challenges 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 the goods may be released to the petitioner on furnishing bank guarantee. 2. Heard Government Pleader also. The writ petition is disposed of directing that if the petitioner furnishes bank guarantee for the security demanded in Ext.P3 to the satisfaction of the second respondent, the goods will be released to the petitioner forthwith. The adjudication will be completed as expeditiously as possible, at any rate within six weeks from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb