IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 26TH OCTOBER 2009 / 4TH KARTHIKA 1931 WP(C).No. 30141 of 2009(K) -------------------------- PETITIONER(S): --------------- M/S.WHIRLPOOL OF INDIA LTD., M.G.ROAD, RAVIPURAM JUNCTION, KOCHI, REPRESENTED BY IT'S BRANCH COMMERCIAL MANAGER, MR.ASOK.P. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE, GOVERNMENT OF SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 3. ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE-II, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30141 OF 2009 ------------------------------ Dated this the 26th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is aggrieved by detention of transport of goods effected on branch transfer from their branch in Andhraprdesh to Kerala. As evidenced by Ext.P1 notice the transport was intercepted and detained claiming security deposit to the tune of Rs.3,10,583/-. 2. However, it is submitted that the petitioner had approached 2nd respondent with Ext.P2 Bank Guarantee executed by M/s. Citibank N.A., M.G.Road, Kochi, for the amount demanded in Ext.P1 notice. But complaint is that the 2nd respondent is not accepting Ext.P2 Bank guarantee and releasing the goods raising an objection that there is a correction at the top of the Bank Guarantee on its first page. 3. It is noticed that there is no correction with respect to contents of the Bank Guarantee, but there is only an addition made to the effect that the Bank Guarantee is furnished as provided under Form-6(c) of the Kerala Value Added Tax Rules. Further it is noticed that the addition so made is countersigned by the authority of the Bank, who had executed the document. W.P.(C).30141/09-D 2 Therefore I am of the opinion that there is no material defect with respect to Ext.P2 and there is no legal impediment in accepting Ext.P2. 4. Under the above circumstances the writ petition is disposed of directing the 2nd respondent to release the goods on the petitioner furnishing Ext.P2 Bank guarantee in its original. 5. The competent authority under Section 47 is directed to expedite the adjudication and to finalise the same after affording opportunity of hearing to the petitioner as early as possible, at any rate within a period of two months from the date of release of the goods. C.K.ABDUL REHIM, JUDGE. okb