IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 24TH NOVEMBER 2008 / 3RD AGRAHAYANA 1930 WP(C).No. 34331 of 2008(K) -------------------------- PETITIONER(S): --------------------- SREEKRISHNA TIMBER, REPRESENTED BY ITS PROPRIETOR P.B.PRAKASH, 7/78, MEENAKSHIPURAM, DIVANSAPUDUR P.O., POLLACHI VIA., COIMBATORE DISTRICT, TAMILNADU. BY ADV. SRI.M.C.JOHN RESPONDENT(S): ----------------------- THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.VIII, COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.34331 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of November, 2008 JUDGMENT Petitioner challenges Ext.P4. Ext. P4 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Learned counsel for the petitioner submits that the petitioner has paid Rs.13,350/- as advance tax. He further submits that the petitioner is prepared to furnish bank guarantee for the balance amount demanded in Ext.P4. In such circumstances the writ petition is disposed of as follows: The goods detained under Ext.P4 will be released to the petitioner upon the petitioner furnishing Bank Guarantee for a sum of Rs.32,100/-. There will also be a direction that the petitioner must execute a simple bond for Rs.13,350/-. Adjudication proceedings pursuant to Ext.P4 will continue and it will be concluded within a period of three months from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb