IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 19TH NOVEMBER 2008 / 28TH KARTHIKA 1930 WP(C).No. 34033 of 2008(B) --------------------------------------------- PETITIONER(S): ---------------------- M/S.JOSE J.CHIRAPANATH, TIMBER MERCHANTS, KOODAPUZHA, CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER, JOSEPH C.J. BY ADV. SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, KOLLAM AT PUNALUR. 2. D.K.SUDHEER, RESMI TIMBERS, KAMALALAYAM, CHITHARA P.O., KOLLAM DISTRICT. R1 BY GOVERNMENT PLEADER SHRI TEK CHAND. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34033 OF 2008 B -------------------------------------- Dated this the 19th November, 2008 JUDGMENT Petitioner challenges Ext.P5. It is a notice issued under Section 47(2) of the KVAT Act, 2003. 2. I heard the learned counsel for petitioner and the learned Government Pleader. Learned counsel for petitioner submits that the petitioner is prepared to furnish Bank Guarantee. Learned Government Pleader does not seriously oppose the release of the goods on furnishing Bank Guarantee. Counsel for petitioner also points out that actually there are fiftyfour logs and it is noted in Ext.P5 that there are only fiftythree numbers. He submits that the Officer may again count the number of logs before releasing the goods and make a note of the same. In such circumstances, the Writ Petition is disposed of as follows: The first respondent will release the goods detained by Ext.P5 upon the petitioner furnishing Bank Guarantee for the WPC.34033/08 B 2 amount demanded in Ext.P5. Before releasing it, the Officer will also count the number of logs as to whether they are fiftyfour or fiftythree and make a note of it. The adjudication will be completed as early as possible and, at any rate, within two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge