IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 25TH SEPTEMBER 2008 / 3RD ASWINA 1930 WP(C).No. 28394 of 2008(E) ---------------------------------------------- PETITIONER: ------------------ M/S L.G. ELECTRONICS INDIA (P) LTD., 40/1270 , VASUDEVA BUILDINGS, T.D. ROAD, ERNAKULAM, KOCHI -11, REPRESENTED BY SIBY MATHEW, AUTHORIZED SIGNATORY-POWER OF ATTORNEY HOLDER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE -1, ERNAKULAM. 2. INTELLIGENCE INSPECTOR, COMMERCIAL TAXES SQUAD NO.VI, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28394 OF 2008 E -------------------------------------- Dated this the 25th September, 2008 JUDGMENT Petitioner challenges Ext.P6 and also seeks release of the goods detained under Ext.P4 which is a notice issued under Section 47(2) of the KVAT Act, 2003. This Court had directed the matter to be considered by the Judgment in Writ Petition No.27776/08. Ext.P6 resulted. It is reiterated that the goods are seen to be transported from Aluva without being accompanied by any document. No doubt, there is an Invoice issued from Udyogamandal. The consignment is to a consignee at Kottayam. According to petitioner, there is no scope for invoking Section 47(2) of the KVAT Act. Learned Government Pleader, on the other hand, points out that Section 47(2) is indeed attracted. After having heard the learned counsel for the petitioner for some time, counsel prays that the goods may be released on the petitioner furnishing Bank Guarantee. I feel that this prayer is reasonable. Accordingly, the Writ Petition is WPC,28394/08 E 2 disposed of directing that if the petitioner furnishes Bank Guarantee for the amount demanded under Ext.P4, the goods will be forthwith released to the petitioner. The adjudication process will be completed at the earliest and, at any rate, within a period of three months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge