IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 21431 of 2008(B) -------------------------- PETITIONER: ----------------- M/S. BERGER PAINTS INDIA LTD., 112/7, GARVEBHAVIPALAYA, HOSUR MAIN ROAD, BANGALORE – 560 068, REPRESENTED BY ITS AUTHORISE SIGNATORY ADMINISTRATION OFFICER, KOCHI, SRI. P. GOPALAKRISHNA PILLAI. BY ADV. SRI.BOBBY JOHN ADV. SRI. TOMSON T. EMMANUEL. RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. M/S. BHARATH PETROLEUM CORPORATION LTD., KOCHI REFINERY, AMBALAMUGAL, ERNAKULAM DISTRICT. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 21431 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of July, 2008 JUDGMENT Petitioner challenges Ext.P4. It is a detention notice under Section 47(2) of the Kerala Value Added Tax Act, 2003. In Ext.P4, reason has been given for detention. According to the petitioner, the reason is hyper technical. Petitioner has already filed Ext.P5. The law provides for permitting transport on executing simple bond under Section 47(2). 2. Heard learned Government Pleader also. Having regard to the facts, I think that an urgent decision can be directed to be taken on Ext.P5 after affording an opportunity of hearing to the petitioner. Accordingly, the writ petition is disposed of directing the first respondent to consider and take a decision on Ext.P5 in accordance with law, after affording an opportunity of hearing to the representative of the petitioner, within a period of three days from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb