IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 6TH OCTOBER 2008 / 14TH ASWINA 1930 WP(C).No. 29533 of 2008(N) ----------------------------------------------- PETITIONER: ------------------- M/S. NOBLE AGENCIES, 3/1010, ETM COMPLEX, KODUVALLY, CALICUT - 673 572, KERALA, REPRESENTED BY ITS PROPRIETOR, MUJEEB RAHMAN. BY ADV. SRI.V.V.PADMANABHAN SRI.C.K.SREEJITH RESPONDENTS: ----------------------- 1. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KODUNGALLOOR. 2. THE SALES TAX OFFICER, COMMERCIAL TAX CHECK POST, KODUNGALLOOR. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29533 OF 2008 N -------------------------------------- Dated this the 6th October, 2008 JUDGMENT I heard the learned counsel appearing for the petitioner and the learned Government Pleader. 2. Petitioner seeks a direction to release the goods under Ext.P6 notice with vehicles on executing simple bond without sureties and to complete the adjudication proceedings. Ext.P6 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. Counsel for petitioner submits that the goods may be released on furnishing Bank Guarantee. 3. The Writ Petition is disposed of directing that if the petitioner furnishes Bank Guarantee for the amount demanded in Ext.P6, the goods detained as per Ext.P6 will be released to the petitioner. The adjudication process will be completed within a period of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge WPC 2