IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 WP(C).No. 36600 of 2008(F) -------------------------- PETITIONER(S): --------------------- MALIAKKALS FURNI-DECOR, GSTHAI KUNNU, KURIACHIRA, THRISSUR, REP.BY ITS MANAGING PARTNER, SRI. JOY .P. MALIAKKAL. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): ----------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.III , COMMERCIAL TAXES, ALAPPUZHA. 2. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, TRIVANDRUM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.36600 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 12th day of December, 2008 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Petitioner challenges Ext.P2. Ext.P2 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. Taking the view that there is under valuation, the goods are detained and security is demanded. The officer also noted that the invoices produced would show that they are numbered as 28 and 29, having regard to the time of the financial year apparently the numbers were taken note of and it is stated that it is suspicious. Learned counsel for the petitioner contends that there is no undervaluation. He relied on a decision of this court and submits that going by the decision Ext.P2 cannot be sustained. Learned counsel for the petitioner submits that the goods may be released on furnishing Bank Guarantee. 3. I feel that the request of the learned counsel for the petitioner should be accepted. The writ petition is disposed of directing that if the petitioner furnishes Bank Guarantee for the amount demanded in Ext.P2, the goods WPC.36600/2008. 2 detained will be forthwith released to the petitioner. Adjudication will be completed within six weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb