IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 33111 of 2007(P) -------------------------- PETITIONER: --------------- RAM MEHAR SHARGUNG, S/O.SHRI RAM BHAGAT SHARUNG, M/S CHETAK LOGISTICS LTD, POLLACHI MAIN ROAD NEAR BALAJI HOSPITAL, SUNDARAPURAM, COIMBATORE. BY ADV. MR. C.K.SREEJITH RESPONDENTS: --------------- 1. COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST WALAYAR. 2. COMMERCIAL TAX OFFICER COMMERCIAL TAX CHECK POST WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 33111 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of December, 2010 JUDGMENT The petitioner has approached this Court seeking for issuance of writ of mandamus directing the first respondent to release the goods and the vehicle which were detained issuing notice under Section 47 (2) of KVAT Act, doubting evasion of tax and demanding security deposit, however refusing to accept Ext. P2 'bank guarantee', which was offered from the part of the petitioner. 2. When the matter came up for consideration before this Court on 07.11.2007, it was admitted and interim direction was granted, as prayed for. 3. The learned Government Pleader appearing for the respondents submits that, pursuant to the interim order as above, the 'bank guarantee' was accepted and the vehicle and the goods were released to the petitioner. In the said circumstances, no other prayer survives to be considered by this Court. Accordingly the Writ Petition is closed. P. R. RAMACHANDRA MENON, JUDGE kmd