IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 6TH JUNE 2007 / 16TH JYAISHTA 1929 WP(C).No. 17366 of 2007(P) -------------------------- PETITIONER: ------------ K.RAMESH, AGED 29 YEARS, S/O. KUMARAPILLA, TC. 39/1833, CHALAI, THIRUVANANTHAPURAM – 695 036. S.K.P.TIMBER TRADER, CHALAI. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO. VII, COMMERCIAL TAXES, PALAKKAD. 2. INSPECTING ASSISTANT COMMISSIONER, INTELLIGENCE OFFICER, COMMERCIAL TAXES, PALAKKAD. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, IIND CIRCLE, THIRUVANANTHAPURAM. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY ADV. SHRI.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 17366 of 2007 --------------------------------- Dated, this the 6th day of June, 2007 J U D G M E N T Since petitioner is a registered dealer and since adjudication has to be completed pursuant to Ext.P6 notice, W.P. is disposed of directing the respondents to release the goods on petitioner remitting Rs. 48,360/- towards advance tax and on furnishing simple bond without surety for the balance amount of Rs. 98,720/- towards SD. File will be referred for adjudication after release of goods. Issue photocopy of this judgment today itself. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE) jg