IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 18TH NOVEMBER 2010 / 27TH KARTHIKA 1932 WA.No. 1967 of 2010() --------------------- AGAINST THE ORDER IN WPC.34192/2010 .................... APPELLANTS/RESPONDENTS 1 & 2 IN THE W.P.(C) ---------------------------------------------- 1. THE INTELLIGENCE INSPECTOR,SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES,PATHANAMTHITTA. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES,SPECIAL CIRCLE,PALAKKAD. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENTS: --------------- 1. TOTAL OIL INDIA PVT LTD,5/372-C, ANJIKATH HOUSE,THRIKKAKARA.P.O,KOCHI-21, REPRESENTED BY ITS AUTHORISED SIGNATORY JAMES GEORGE. 2. EFF LOGISTICS,DOOR NO.48/1974-B, PERUMPOTTA ROAD,ELAMAKKARA,KOCHI-26. BY ADV. SMT.S.K.DEVI THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... Writ Appeal No.1967 of 2010 .................................................................... Dated this the 18th day of November, 2010. JUDGMENT Ramachandran Nair, J. Heard Government Pleader for the appellant and Adv. Smt.S.K.Devi appearing for the respondent. Appeal is filed by the State mainly on the apprehension that the observation of the learned Single Judge may influence adjudication. Further, according to the Government Pleader, furnishing security for release of goods is mandatory under the Act. Therefore, release of goods on Bond by the learned Single Judge is challenged. On the first ground we hold that the observations in the interim order need not be treated as findings. However, in view of the small amount involved and since respondent is a registered dealer, there is no need for the respondent to furnish Bank Guarantee as claimed by the learned Single Judge. The appellant is 2 directed to take up the matter for adjudication without any delay and complete the adjudication within three months from now. Writ Appeal is disposed of as above. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms