IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WP(C).No. 11362 of 2009(M) -------------------------- PETITIONER(S): ---------------------- 1. M/S.SHASTHA STEELS (PVT.)LTD, NIDA, KANJIKODE,PALAKKAD, REPRESENTED BY ITS ACCOUNTS MANAGER,SUBHASH.M. 2. M/S.SRI VINAYAKA TRADERS,6/1142,NEAR WATER TANK, KANJIKODE,PALAKKAD REPRESENTED BY ITS PROPRIETOR, A.RANGARAJAN. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR SRI.K.J.CHERRY BABU RESPONDENT(S): ------------------------- THE INTELLIGENCE OFFICER,DEPARTMENT OF COMMERCIAL TAXES,SQUAD NO.I, KOLLAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 11362 OF 2009 M -------------------------------------- Dated this the 8th April, 2009 JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. Petitioners are faced with Ext.P8. Ext.P8 is a proceeding under Section 47(16) of the KVAT Act. Earlier, there was a proceeding against the owner of the vehicle under Section 69 of the Act. Therefore, it is contended that they being mutually contradictory, Ext.P8 cannot be sustained. I feel that this is a matter where the petitioners can avail appellate remedy. But, the learned counsel for the petitioners submits that the goods may be released to the petitioners upon the petitioners furnishing Bank Guarantee for the respective value of the goods. He would also submit that the petitioners will appeal Ext.P8 order. In such circumstances, the Writ Petition is disposed of as follows: Upon the petitioners furnishing Bank Guarantee for the amount as determined by the respondent, the goods will be WPC.11362/09 M 2 released to the petitioners forthwith. I also record the submission of the learned counsel for the petitioners that the petitioners will appeal Ext.P8 order. Further proceedings will depend on the decision as may be taken in the Appeal. The encashment of the Bank Guarantee will necessarily await the outcome of the order of the Appellate Authority. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge