IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH JUNE 2007 / 8TH ASHADHA 1929 WP(C).No. 20102 of 2007(R) -------------------------- PETITIONER: ------------ SHAJIMON.C.A, AGED 39 YEARS, S/O. C.J.ANTONY (LATE), CHAVADIYIL HOUSE, CHURCH ROAD, MUTHAKKAL, ALAPPEY – 688 011. THE PROPRIETOR OF M/S. KORAL GRAPHICS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRLCE NO. II, ALAPPEY. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM. 4. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, 5. STATE OF KERALA, REP. BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY ADV. SHRI.C.K.KARUNAKARAN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 20102 of 2007 --------------------------------- Dated, this the 29th day of June, 2007 J U D G M E N T Since petitioner is not a registered dealer, there will be direction to the 4th respondent to release the consignment on petitioner furnishing Bank Guarantee for the security amount. File will be referred for adjudication after release of goods. W.P. is disposed of as above. Issue photocopy today itself. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE) jg