IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH FEBRUARY 2009 / 23RD MAGHA 1930 WP(C).No. 30630 of 2008(U) --------------------------------------- PETITIONER(S): ---------------------- M/S.INDIA TELECOM INFRA LIMITED, 'MEENA MADHAVAM', OPP.BHAVANS VIDYA MANDIR, DESHABHIMANI ROAD, ELAMAKKARA.P.O, COCHIN-682026, REPRESENTED BY AUTHORISED SIGNATORY SUNIL MENON. BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. THE COMMERCIAL TAX OFFICER, (WORKS CONTRACT), COMMERCIAL TAXES, KVAT, ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.30630/2008: APPENDIX: PETITIONER'S EXHIBITS: EXT.P1--TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER DATED 10.12.2007. EXT.P2--TRUE COPY OF THE STOCK TRANSFER NOTE DATED 10.10.2008 EXT.P3--TRUE COPY OF THE NOTICE DATED 13.10.2008 EXT.P4--TRUE COPY OF THE REPLY SENT TO FIRST RESPONDENT ON 14.10.2008.' K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.30630 of 2008-U ---------------------------------------------- Dated, this the 12th day of February, 2009 J U D G M E N T The prayer in the writ petition is to direct the first respondent to release the goods besides a challenge to Ext.P3. 2. I heard the learned counsel for the petitioner and learned Government Pleader. 3. It is submitted that the goods have been released on furnishing bank guarantee. Learned counsel for the petitioner placed the clarification of the Commissioner dated 26.11.2008. According to the petitioner the issue is recurring and the same has been dealt with by the clarification. 4. I need not go into this issue and I leave it open to the petitioner to rely on clarification dated 26.11.2008 should occasion arise in future and it is for the officer concerned to take a decision in accordance with law. The Writ Petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS