IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH MARCH 2009 / 25TH PHALGUNA 1930 WP(C).No. 8097 of 2009(F) ------------------------- PETITIONER(S): --------------- M/S.EDGE INDUSTRIAL SOLUTIONS, PALLITHODU P.O., THURAVOOR, ALAPPUZHA DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA.. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 8097 OF 2009 F ```````````````````````````````````````````````````` Dated this the 16th day of March, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Challenge is against Ext.P5 notice issued under section 47(2) of the KVAT Act. Petitioner filed Ext.P7 representation which is rejected by Ext.P8 and demand is reiterated for security deposit. According to the petitioner, Ext.P1 is a certificate of registration. Ext.P2 is an application which would show that a Branch was proposed to be opened at Alappuzha. The Bank registration fee was also remitted. What is stated in Ext.P5 is that the consignee is a dealer on the Rolls of AIT & CT Office, Kuthiathodu and the consignment is towards Edge Industries Solution, Church road, Thathampally, Alappuzha. It is stated that, on enquiry it is ascertained that no branch was declared anywhere and genuineness of the document and thereby an attempt of evasion of tax is suspected. It is also stated that the value of the goods is estimated at Rs.1,28,000/- and security WPC.8097/09 : 2 : deposit is arrived at Rs.31,565/-. The petitioner relies on Exts.P2 and P3. He also submits that the rate of tax is only at 4%. 3. I would think that this is a matter which has to be adjudicated. It is, however, ordered that if the petitioner furnishes bank guarantee for the amount demanded in Ext.P5, the goods will be released to the petitioner forthwith. The adjudication will be completed within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks