IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 26236 of 2008(W) -------------------------- PETITIONER: ------------ B.P.ABOOSHYAM, S/O. MAMU HAJI, JASSINAS, POST AROLI, PAPPINISSERY, PROPRIETOR, ELITE BOARD PRODUCTS, PAPPINISSERY, KANNUR DIST. BY ADV. SRI.V.V.PADMANABHAN SRI.C.K.SREEJITH RESPONDENTS: ------------- 1. THE INTELLIGENCE INSPECTOR, COMMERICAL TAXES, SQUAD NO.IV, PALAKKAD. 2. THE SALES TAX OFFICER, COMMERICAL TAXES, PALAKKAD. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 4. STATE OF KERALA, REP. BY SECRETARY TO GOVT., COMMERCIAL TAXES, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 26236 OF 2008 W ```````````````````````````````````````````````````` Dated this the 29th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P1 notice under section 47(2) of the KVAT Act. 2. I heard learned counsel for the petitioner and learned Government Pleader. Writ petition is disposed of as follows. If the petitioner furnishes bank guarantee for the amount demanded in Ext.P1, the goods in question will be released forthwith to the petitioner. The adjudication process will be completed as early as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks