IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 WP(C).No. 24739 of 2008(T) --------------------------------------------- PETITIONER: ------------------ M/S. GENERAL TIMBER COMPANY, B.P. 111/173, FERRY ROAD, VALAPATTANAM, KANNUR - 670 010, REPRESENTED BY ITS MANAGING PARTNER A.B. ASHRAF. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT: --------------------- INTELLIGENCE INSPECTOR, SQUAD NO.III, COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24739 OF 2008 T -------------------------------------- Dated this the 14th August, 2008 JUDGMENT Petitioner challenges Ext.P4. It is a notice issued under Section 47 of the Kerala Value Added Tax Act, 2003. Certain reasons have been given for ordering detention. After having heard the learned counsel appearing for the petitioner, I am not inclined to order release of the goods without furnishing Bank Guarantee. I heard the learned Government Pleader also. The Writ Petition is disposed of directing the respondent to release the goods detained under Ext.P4, upon the petitioner furnishing Bank Guarantee for the amount mentioned in Ext.P4. It is also ordered that the adjudication process will be completed within a period of six weeks from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge