IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 4TH JUNE 2007 / 14TH JYAISHTA 1929 WP(C).No. 16992 of 2007(W) -------------------------- PETITIONER: ------------ SALEESH.K.S., PROPRIETOR, SALEESH WOOD INDUSTRIES, VENGANISSERY, THRISSUR. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.V, COMMERCIAL TAXES, THEVARA, ERNAKULAM. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/06/2007, ALONG WITH W.P.(C)Nos. 16993/07 & 16994/07 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) Nos. 16992, 16993 & 16994 of 2007 --------------------------------- Dated, this the 4th day of June, 2007 J U D G M E N T Since all the petitioners in these connected cases are registered dealers under the VAT Act, there will be direction to the 1st respondent to release the consignment on petitioners' furnishing cash security for 50% of the security amount and on producing copy of the registration certificates attested by the Assessing Officer. File will be referred for adjudication after release of the consignment. These WP(C)s are disposed of as above. Issue photocopy of this judgment today itself. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE) jg