IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 26TH MAY 2008 / 5TH JYAISHTA 1930 WP(C).No. 15475 of 2008(P) -------------------------- PETITIONER: ------------ GEORGE & SONS, SULTAN CHAMBERS, PARAMARA ROAD, ERNAKULAM, KOCHI-18, REPRESENTED BY ITS PARTNER KOSHY GEORGE. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KOTTAPURAM PO., KODUNGALLOOR, THRISSUR DISTRICT. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 15475 OF 2008 P ```````````````````````````````````````````````````` Dated this the 26th day of May, 2008 J U D G M E N T Petitioner challenges Ext.P3 and seeks a direction to the 2nd respondent to release the goods now detained under Ext.P3 notice forthwith without insisting for payment of security deposit as demanded. 2. The case in brief is as follows. The petitioner is a registered dealer in Sun Control Films, PVC stickers, Flex, Digital Printing Machines, Printing Inks, etc. as evident from Ext.P1. The goods usually obtain from their Head Office at Ernakulam from various manufacturers and transport the same to their Branches according to the requirement, under Departmental Delivery Notes in Form No.15, it is the case of the petitioner. On 21.5.2008, when purchase orders were received at Calicut Branch of the petitioner, there were no delivery notes and, therefore, they transported the goods under the tax invoice in From 8B. But, the goods were detained and Ext.P3 is issued. In Ext.P3, it is stated that the consignee is not a registered dealer under the KVAT Act, 2003 and the invoice issued is in Form No.8B, and the complete WPC.15475/08 : 2 : address of the consignee is not mentioned in the invoice. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. I am not inclined to interfere with Ext.P3. But, I feel that the adjudicating process should be directed to be completed. The learned counsel for the petitioner will file objections on Ext.P3. I also feel that the goods can be directed to be released to the petitioner on the petitioner furnishing Bank Guarantee for the amount mentioned in Ext.P3. Accordingly, the writ petition is disposed of as follows. 3. Goods covered by Ext.P3 will be released to the petitioner on the petitioner providing a Bank Guarantee in respect of the sum mentioned in Ext.P3. The learned counsel for the petitioner submits that objections shall be filed within one week from today. The adjudicating process in this matter will be concluded within a period of two months from the date of filing of the objection by the petitioner. (K.M.JOSEPH, JUDGE) aks