IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 WP(C).No. 6531 of 2009(J) ------------------------- PETITIONER(S): --------------- CINE TECH TRADE LINKS J.N.STADIUM, KALOOR COCHIN 682 017 BY ADV. SRI.C.A.SADASIVAN SRI.S.ABU BAKER KUNJU SRI.JOY P.JOSE SRI.C.G.RADHAKRISHNA PILLAI SRI.SOJAN MATHEW RESPONDENT(S): --------------- 1. STATE OF KERALA REP. BY THE SECRETARY (TAXES), TRIVANDRUM 2. INTELLIGENCE INSPECTOR SQUAD NO.IV COMMERCIAL TAXES , ERNAKULAM BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.2.2009 , THE COURT ON 27/02/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 6531 OF 2009 J ```````````````````````````````````````````````````` Dated this the 27th day of February, 2009 J U D G M E N T Petitioner challenges Ext.P5. Ext.P5 is a notice under section 47(2) of the KVAT Act, 2003. Two reasons are given for detaining the goods and demanding security. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Having considered the facts, writ petition is disposed of as follows. If the petitioner remits 50% of the amount demanded in cash and gives a simple bond without sureties for the balance amount, the goods will be forthwith released to the petitioner. The adjudication will be completed within six weeks from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks