IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 29TH JANUARY 2009 / 9TH MAGHA 1930 WP(C).No. 3130 of 2009(V) ------------------------- PETITIONER(S): --------------------- UNIQUE WOOD SYSTEMS, MUDICKAL (P.O.) PERUMBAVOOR, ERNAKULAM DISTRICT.REPRESENTED BY ITS MANAGINGPARTNER MR.T.A.ABDULLA. BY ADV. SRI.SHAJI CHIRAYATH SMT.JIJI M. VARKEY RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER OF OCOMMERCIAL TAX, COMMISSIONERATE, COMMERCIAL TAX DEPARTMENT, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD DISTRICT. 3. INTELLIGENCE INSPECTOR, SQUAD NO.IV, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),DEPARTMENT OF COMMERCIAL TAXES, CAMP AT PALAKKAD DISTRICT. 4. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT ),OFFICE OF THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT)COMMERCIAL TAXES,(MATTANCHERRY) AT MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 3130 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of January, 2009 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. The writ petition is disposed of directing that if the petitioner furnishes Bank Guarantee for the amount demanded in Exts.P10 to P12, the goods detained under Exts.P10 and P11 and the goods and the vehicle detained under Ext.P12 will be forthwith released to the petitioner. Proceedings will be completed at the earliest, at any rate within three months from the date of production of a copy of this judgment. The third respondent will prepare an inventory at the presence of the petitioner before the goods are released. (K.M. JOSEPH, JUDGE) sb