IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH MARCH 2009 / 27TH PHALGUNA 1930 WP(C).No. 8717 of 2009(H) ------------------------- PETITIONER(S): --------------- 1. M/S.SABARIGIRI RESIDENTIAL SCHOOLS, PUNALUR JUNCTION, PUNALUR, REP. BY ITS AUTHORISED SIGNATORY AND ADMINISTRATIVE OFFICER MR.JAYACHANDRAN. 2. M/S.FASHION MARBLES AND GRANITES (P) LIMITED, S.A.ROAD, VYTTILA, KOCHI, REP. BY ITS DIRECTOR MR.KAILASH CHAND SHARMA. BY ADV. SRI.DEVAN RAMACHANDRAN SRI.ANEESH K.M. RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASST. COMMISSIONER, SPECIAL CIRCLE III, COMMERCIAL TAXES DEPT., ERNAKULAM. 3. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.I, ALAPPUZHA. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 8717 OF 2009 H ```````````````````````````````````````````````````` Dated this the 18th day of March, 2009 J U D G M E N T Petitioners challenge Ext.P3. Certain irregularities are noted. They include the allegation that no transporting copy of the invoice is seen accompanied with the consignment. Petitioners filed objection. 2. I heard learned counsel for the petitioners Mr.Devan Ramachandran and learned Government Pleader. 3. After having perused the impugned order, I do not think the petitioner has made out a case for interfering with the demand for security. But, if the second petitioner furnishes bank guarantee for the amount demanded, the goods will be released forthwith to the first petitioner. The adjudication will be completed within two months from the date of receipt of a copy of this judgment untrammeled by anything stated in the judgment. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks