IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 23RD JANUARY 2009 / 3RD MAGHA 1930 WP(C).No. 1145 of 2009(J) ------------------------- PETITIONER(S): --------------- R.PERIYASAMY, NO.83 B2/287, OTTA STREET SHANAMANGALAM POST CHETTIKULAM VIA., MANNACHANALLUR TALUK TRICHY DISTRICT. BY ADV. SRI.M.V.BOSE RESPONDENT(S): --------------- THE INTELLIGENCE INSPECTOR, INTELLIGENCY SQUAD NO.VIII, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. No. 1145 OF 2009 J -------------------------------------- Dated this the 23rd day of January, 2009 JUDGMENT Petitioner challenges Ext.P5. This court passed a direction to take a decision on the objection filed by the petitioner. Accordingly, Ext.P6 order is passed. The petitioner challenges the same also. According to the petitioner, this is a case where pursuant to the order(Ext.P4), the excavator was brought. It is stated that the petitioner is not a registered dealer under the KVAT Act. Having considered the totality of facts, I feel that Exts.P5 and P6 can be modified and it is ordered that if the petitioner furnishes bank guarantee for a sum of Rs.2 Lakhs (Rupees Two Lakhs) and also if the petitioner furnishes a simple bond by the petitioner and surety bond by a solvent surety for the balance amount, the excavator will be forthwith released. The adjudication process will be completed within two months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE aks // True Copy // PS to Judge