IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 15TH JULY 2008 / 24TH ASHADHA 1930 WP(C).No. 21216 of 2008(A) -------------------------- PETITIONER: ---------------- K.V.JAYAN, PROPRIETOR, THIRUVITHAMKOOR FURNITURE INDUSTRIES, CHATHAN MASTER ROAD, P.O.PERAMBRA, THRISSUR-680 689. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: -------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.I, COMMERCIAL TAXES, KOTTAYAM. 2. STATE OF KERALA, REP. BY SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.21216 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of July, 2008 JUDGMENT Petitioner challenges Ext.P1. Therein it is stated as follows: “The consignor having his business place at Perambra, Thrissur, even though the goods vehicle passed through the CTCP, Karuvakutty. The consignment has not been declared as per rules. Although three months elapsed since the start of the financial year 2008-2009 the Serial No. of the invoice assigned to is doubtful. The Serial No. is not a pre- printed one.” 2. Heard learned Government Pleader also. 3. I am not inclined to release the goods unconditionally. Learned counsel for the petitioner submits that the goods may be released to the petitioner on furnishing bank guarantee. Government Pleader does not seriously oppose the said prayer. In such circumstances, the writ petition is disposed of directing the first respondent to release the goods covered by Ext.P1 upon the petitioner furnishing bank guarantee for the sum demanded in Ext.P1. The inquiry will be completed as expeditiously as possible, at any rate within two months from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb