IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WP(C).No. 32413 of 2005(H) -------------------------- PETITIONER: -------------------- T. KOMUDURAI, PROPRIETOR, MADRAS METAL MART & INDUSTRIES, NEW BAZAR, MUVATTUPUZHA. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, EDUKKI AT DEVIKULAM, DEVIKULAM P.O. BY GOVT.PLEADER SRI K.D.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.32413/2005 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DTD. 30/11/99. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER THE KGST ACT FOR THE YEAR ENDED ON 31/3/2004 DTD. 19/10/04. EXT.P2A TRUE COPY OF THE RETURN SUBMITTED BY THE PETITIONER TO THE COMML. TAX OFFICER FOR THE MONTH OF OCTOBER, 2005 DTD. 14/11/2005. EXT.P3 TRUE COPY F THE C FORM REGISTER. EXT.P4 TRUE COPY OF THE NOTICE U/S 47(2) IN FORM NO.17A DTD. 17/11/05. EXT.P5 TRUE COPY OF THE INVOICE NO.2459 DTD. 16/11/2005. EXT.P5A TRUE COPY OF THE INVOICE NO.2460 DTD. 16/11/2005. HARUN-UL-RASHID,J. --------------------------- W.P.(C).NO.32413 OF 2005 ---------------------------- DATED THIS THE 15TH DAY OF JANUARY, 2009 JUDGMENT By the interim order passed by this Court the goods detained as per Ext.P4 were released to the petitioner, who furnished bank guarantee for the amount demanded therein. In the circumstances, this writ petition is disposed of directing the respondent to proceed with the enquiry and pass final orders within a period of four months from the date of receipt of a copy of this judgment. HARUN-UL-RASHID, Judge. kcv.