IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 17948 of 2008(J) -------------------------- PETITIONER: ----------------- T.V. ABDUL MAJEED, AGED 61 YEARS, S/O. P.P. ABOOBACKER, PROPRIETOR, M/S. PARAMOUNT WOOD INDUSTRIES, ANDOOR, PARASSINIKADAVU, KANNUR DISTRICT. BY ADV. SRI.C.K.SREEJITH SRI.V.V.PADMANABHAN RESPONDENTS: --------------------- 1. SQUAD NO.1, DEPARRMENT OF COMMERCIAL TAXES, PALAKKAD REP. BY INTELLIGENCE INSPECTOR. 2. SALES TAX OFFICER, PALAKKAD. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, KERALA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.17948 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of June, 2008 JUDGMENT Petitioner challenges Ext.P1 notice. Ext.P1 notice is issued under Section 47(2) of the Kerala Value Added Tax Act. Allegation is one of under valuation. I am not inclined to direct release of the goods on executing simple bond. Learned counsel for the petitioner submits that the goods may be ordered to be released to the petitioner on furnishing bank guarantee. Government Pleader does not seriously oppose the said request. 2. I feel that the request of the petitioner can be granted. Upon the petitioner furnishing bank guarantee to the satisfaction of the second respondent for the sum demanded in Ext.P1, goods detained will be released to the petitioner forthwith. It is open to the respondents to take sample of the goods. Adjudicating process will be concluded in accordance with law within two months from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb